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SAM10061 | Appeals, postponements and reviews: appeals: handling an appeal against a charge based item (Action Guide)

From HM Revenue & Customs · Self Assessment Manual

Note: Full Operational guidance on making assessments is available at ITSA- Customer Disagrees With the Decision (Appeal or Review). This provides full instructions for handling appeals and reviews.

This Action Guide assumes that

  • You have received an appeal

  • The appeal is proper to your office (see subject ‘Who Should Handle an Appeal?’ (SAM10040)

To handle an appeal against an SA charge based item consider steps 1 - 10 below.

The guide is presented as follows

Identifying the charge details

1. Check function VIEW STATEMENT to identify the charge against which the appeal has been made

2. Make a note of the Charge Creation Date shown against the charge in function VIEW STATEMENT

Recording the appeal on the SA system

3. Select function MAINTAIN APPEAL from the Function Menu

4. Check whether an open appeal already exists for this item

  • If an open appeal already exists

  • Refer the appeal back to the person dealing with it for instruction, and take no further action

  • If no open appeal already exists

  • Select the [New Appeal] button to take you to function CREATE APPEAL

5. Enter the following details in function CREATE APPEAL

  • Year ended

  • Select the relevant ‘Appeal Type’ from the drop down menu which shows

  • Requirement to produce documents

  • Continuation of an enquiry

  • Amendment of a partnership statement

  • Fixed Penalty

  • 6/12 month filing penalty

  • Daily penalty

  • Late payment penalty/surcharge

  • Revenue Assessment

  • Revenue Amendment

  • Charge Creation Date

Notes:

a. An appeal against a miscellaneous penalty created using function CREATE RETURN CHARGE should be recorded under ‘fixed penalty’

b. For appeals against penalties, choose the relevant penalty appeal type, for example ‘Fixed penalty’, irrelevant of whether the appeal is being made against an individual fixed penalty or partnership penalty

c. Late payment penalty appeal types should include appeals against 30 days, 6 months and 12 months late payment penalties

When you select the [OK] button you will be returned to function MAINTAIN APPEAL

6. In function MAINTAIN APPEAL

  • Select the [OK] button

Action to take if postponement application received

7. If the appeal is accompanied by a postponement application

  • If you agree the postponement application

  • Take no further action from this Action Guide, but follow the guidance in Action Guide ‘Handling a Formal Standover’ (SAM11061) within the section ‘Postponements’

  • If you makes alternative proposals as to the amount to be postponed

  • Take no further action from this Action Guide, but follow the guidance in Action Guide ‘Unacceptable Postponement Application’ (SAM11081) within the section ‘Postponements’

  • If the appeal relates to a fixed automatic penalty, surcharge or late payment penalty and the charge is unpaid

  • Take no further action from this Action Guide, but follow the guidance in Action Guide ‘Handling an Informal Standover' (SAM11071) within the section ‘Postponements’, otherwise

  • Go to step 8

Issuing acknowledgement of the appeal

8. In Excel, select SEES, then Forms and Letters

  • Select the appropriate appeal acknowledgement form (SAM10180) for issue to the appellant

  • Enter the appellant's details for inclusion on the form

  • Print off 2 copies of the form

9. Issue one copy of the form to the appellant

Retaining appeal papers

10. File away the appeal papers, including the other copy of the acknowledgement form. If the appeal relates to an enquiry, file with the enquiry papers