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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: appeal acknowledgement form

SAM10180 | Appeals, postponements and reviews: appeals: appeal acknowledgement form

From HM Revenue & Customs · Self Assessment Manual

The following forms are relevant to handling an appeal and should be issued whenever an appeal is received. A copy of the form should be retained with the appeal papers.

FormDescription
SA525Acknowledgement of an appeal where no application for postponement has been made. / Acknowledgement of an appeal where there is no legal right to postpone, but all or part of the charge is informally stoodover. Note: You should include a reference to interest charged on ‘Outstanding amounts’.
SA526Acknowledgement of an appeal and a related postponement application which is considered acceptable.
SA527(1)Acknowledgement of an appeal. Alternative proposals made concerning a related postponement application. / Accompanied by form SA527(2)
SA527(2)Acceptance of alternative proposals for a postponement application. To be completed by the appellant. / Issued by HMRC with form SA527(1)
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