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SAM10050 | Appeals, postponements and reviews: appeals: what SA items are subject to appeal?

From HM Revenue & Customs · Self Assessment Manual

There are two types of item against which a taxpayer, (or a taxpayer’s representative), may appeal

  • SA charge based item

  • SA non charge based item

SA charged based items

Charged based items are those for which a charge is created on the taxpayer’s SA record. These items can be viewed in function VIEW STATEMENT. The charge may relate to tax, penalties, surcharge (for tax years 2009-10 and earlier) or interest.

An appeal against a charge based item will often be accompanied by an application to postpone payment, although the circumstances in which a charge may be formally stoodover are very limited.

The taxpayer may appeal against the following types of charge based item

  • Fixed penalty for late filing of SA return

  • Daily penalty for late filing of SA return

  • Tax geared penalty for late filing of SA return

  • Tax geared penalty for incorrect SA return

  • Tax geared penalty for failure to notify chargeability

  • Tax geared penalty for late payment

  • Tax geared penalty for excessive reduction of payments on account

  • Penalty for failure to produce documents

  • Penalty for failure to keep records

  • Surcharge (for tax years 2009-10, and earlier)

  • Revenue assessment (SAM20130)

  • Revenue amendment to SA return (SAM21020)

  • Jeopardy amendment (SAM21010)

The taxpayer has no right of appeal against the following items

  • Revenue determinations

  • Interest

  • Balancing payments

  • Payments on Account (although the taxpayer may claim to reduce the amounts payable)

  • Correction notices (although the taxpayer has the right to reject our corrections)

  • Revenue calculations

SA non charge based items

Non charged based items are those for which no charge is created on the taxpayer’s SA record. A postponement application should never accompany an appeal against one of these items.

The taxpayer may appeal against the following types of non charge based item

  • A Revenue requirement to produce documents

  • The continuation of a Revenue enquiry

  • A Revenue amendment of a partnership statement