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Contents

Official guidance
Self Assessment Manual

SAM10000 · Appeals, postponements and reviews: appeals

  • SAM10001 · Introduction
  • SAM10010 · Who can make an appeal?
  • SAM10020 · What constitutes a valid appeal?
  • SAM10030 · Grounds of appeal
  • SAM10040 · Who should handle an appeal?
  • SAM10041 · Who should handle an appeal? (Action Guide)
  • SAM10050 · What SA items are subject to appeal?
  • SAM10060 · Handling an appeal against a charge based item
  • SAM10061 · Handling an appeal against a charge based item (Action Guide)
  • SAM10070 · Handling an appeal against a non charge based item
  • SAM10071 · Handling an appeal against a non charge based item (Action Guide)
  • SAM10080 · Appeal against a late filing penalty
  • SAM10081 · Appeal against a fixed automatic penalty for tax years 2009-10 and earlier, and late filing penalty and late payment penalty for tax years 2010-11 onwards (Action Guide menu)
  • SAM10082 · FAP: reasonable excuse appeal against (Action Guide)
  • SAM10083 · Appeal against the non-capping of a FAP for tax years 2009-10 and earlier (Action Guide)
  • SAM10084 · Late filing and payment penalties for tax years 2010-11 onwards (Action Guide)
  • SAM10090 · Reasonable excuse
  • SAM10100 · Appeal against misc. penalties / surcharge (for tax years 2009-10 and earlier)
  • SAM10110 · Appeal against a revenue assessment
  • SAM10120 · Appeal against a revenue amendment
  • SAM10130 · Appeals on behalf of a partnership
  • SAM10150 · Amending appeal details
  • SAM10160 · Settling an appeal
  • SAM10161 · Settling an appeal (Action Guide)
  • SAM10170 · W015 open appeals work list
  • SAM10180 · Appeal acknowledgement form
  • SAM10190 · Appeals, postponements and reviews: objections
  1. Appeals, postponements and reviews: appeals: contents
  2. Appeals, postponements and reviews: appeals: amending appeal details

SAM10150 | Appeals, postponements and reviews: appeals: amending appeal details

From HM Revenue & Customs · Self Assessment Manual

The only update that can be made to appeal details held on SA is closure using function MAINTAIN APPEAL. You can, however, amend standover details using function MAINTAIN STANDOVERS.

If you find that you have incorrectly entered details of an appeal you must

  • Close the appeal

And

  • Enter the correct details as a new appeal

When you close an appeal the appropriate entry on the ‘Open Appeals’ Work List will be deleted, providing that any associated formal standover has also been reduced to nil.

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