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Official guidance
Appeals reviews and tribunals guidance

ARTG2500 · Reviews and appeals for direct taxes: Payment of tax pending the outcome of an appeal: Contents page

  • ARTG2510 · Reviews and appeals for direct taxes: Payment of tax pending the outcome of an appeal: Postponement applications
  • ARTG2515 · Reviews and appeals for direct taxes: Postponement of Simple Assessments
  • ARTG2520 · Reviews and appeals for direct taxes: Payment of tax pending the outcome of an appeal: Late postponement applications
  • ARTG2530 · Reviews and appeals for direct taxes: Payment of tax pending the outcome of an appeal: Disputed postponement applications
  • ARTG2540 · Reviews and appeals for direct taxes: Payment of tax pending the outcome of an appeal: Amendment of postponed amounts
  • ARTG2550 · Reviews and appeals for direct taxes: Payment of tax pending the outcome of an appeal: Postponement - what happens after the tribunal decision
  • ARTG2560 · Reviews and appeals for direct taxes: Payment of tax pending the outcome of an appeal: Postponement - interest on tax paid late and SA surcharge
  • ARTG2570 · Reviews and appeals for direct taxes: Payment of tax pending the outcome of an appeal: Postponement applications - informal standovers
  1. Reviews and appeals for direct taxes: Payment of tax pending the outcome of an appeal: Contents page
  2. Reviews and appeals for direct taxes: Postponement of Simple Assessments

ARTG2515 | Reviews and appeals for direct taxes: Postponement of Simple Assessments

From HM Revenue & Customs · Appeals reviews and tribunals guidance

Where a taxpayer has queried a simple assessment and a final response has been given under s31AA(9), this brings the postponement of the assessment to an end. A customer who subsequently appeals that final response and who wishes to have the tax postponed must apply for that postponement under s55(3), see ARTG2510.

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