SAM10060 - Appeals, postponements and reviews: appeals: handling an appeal against a charge based item

Appeals should be treated as priority post at all stages. 

As the first person to consider an appeal, you will be described in this guidance as the 바카라 사이트˜Decision Maker바카라 사이트™.

If you accept the appeal, you should follow the Action Guide at SAM10061 and

  • Record the appeal on the taxpayer바카라 사이트™s SA record
  • Deal with any postponement application
  • Issue the appropriate acknowledgement to the appellant

And

  • File away the appeal papers

For guidance on handling postponement applications

  • See subject 바카라 사이트˜Handling a Formal Standover바카라 사이트™ (SAM11060)

For guidance on handling standovers where there is no legal right to make a postponement

  • See subject 바카라 사이트˜Handling an Informal Standover바카라 사이트™ (SAM11070)