SAM10120 - Appeals, postponements and reviews: appeals: appeal against a revenue amendment
This information supplements the guidance given in subject 바카라 사이트˜Handling an appeal against a charge based item바카라 사이트™ (SAM10060) and covers the situation where a taxpayer appeals against a Revenue amendment, including a Jeopardy amendment made within SA. For further information on the circumstances in which a Revenue amendment is made, see business area 바카라 사이트˜Assessments바카라 사이트™ (SAM20000 onwards).
All Revenue amendments are subject to appeal and postponement application.
If the appellant makes a postponement application then, you can formally standover all or part of the tax and / or Class 4 NIC using function MAINTAIN STANDOVERS.
When the appeal is determined it should be cancelled from the taxpayer바카라 사이트™s SA record using function MAINTAIN APPEAL. Amending the liability will not automatically cancel the appeal.
Over-repayments
Where a Revenue amendment results in an over-repayment, it is not possible to formally standover the over-repayment item on the SA statement. In these circumstances, where the taxpayer appeals and any postponement application includes all or part of the over-repayment charge, this needs to be informally stoodover.
Payments on account
When the return charge for the year of self assessment is amended by a Revenue amendment then the following year바카라 사이트™s SA payments on account are automatically updated to reflect the revised liability.
It follows that if part of the additional liability created by the Revenue amendment is being formally stoodover following a postponement application then a similar part of the following year바카라 사이트™s increased payments on account should also be postponed. This should be done by informal standover. A separate appeal against the payments on account is not required.