SAM10161 | Appeals, postponements and reviews: appeals: settling an appeal (Action Guide)

This Action Guide assumes that :

• the appeal has been settled, and

• you need to amend the record to reflect the settlement

Note: This action can be taken in User Roles Appeals Handler - Processing (APHP), Appeals Handler - Technical (APHT) and Review Interest Officer - Processing (RINO).

To settle an appeal, follow steps 1 - 4 below

1. Select function MAINTAIN APPEAL from the Function Menu and make the following entries:

• enter the line number of the appeal you wish to settle

• select the [Close Appeal] button

The screen will be re-displayed and today’s date will be shown on the appropriate line under the heading ‘Date Closed’

2. If the appeal is against an SA non charge based item, go to step 4

3. If the appeal is against an SA charge based item:

• use function MAINTAIN STANDOVERS to

• check whether there is a formal or informal standover recorded against this charge (or any related charges, for example over-repayment charges or payments on account for the year following a Jeopardy amendment, Revenue amendment or Revenue assessment), if so

• reduce the formal or informal standover to NIL

4. If you need to confirm that the appeal has been settled under S54 TMA 1970

• send a letter to the appellant

• in situations where an appeal against revenue assessments is being settled, issue the letter RevAsst01 revenue assessment