SAM11061 | Appeals, postponements and reviews: postponements: handling a formal standover (Action Guide)

From HM Revenue & Customs · Self Assessment Manual

This Action Guide assumes that

The application is proper to your office (see subject ‘Who Should Handle a Postponement Application?’ (SAM11050))
An HO Tech has accepted the appeal and any related application for postponement

To handle an application to formally postpone a charge arising from a Revenue assessment (SAM20130), Revenue amendment (SAM21020), or a Jeopardy amendment (SAM21010) consider steps 1 - 8 below.

Note: Formal Standover action can be performed in the following roles - Appeals Handler - Processing and Appeals Handler - Technical

The guide is presented as follows

Action on the day of receipt of the postponement application - Steps 1 - 2
Action on the next online day following receipt of the postponement application - Steps 3 - 5
Issuing acknowledgement of the appeal and / or the amount formally stoodover - Steps 6 - 7
Retaining appeal and / or postponement application papers - Step 8

Action on the day of receipt of the postponement application

1. In function VIEW STATEMENT

Identify the charge against which the postponement application has been made
Select the [Standovers] button. You will be taken to function MAINTAIN STANDOVERS

2. In function MAINTAIN STANDOVERS

Select the [Formal Standover] Button. The screen will be re-presented with the Formally Stoodover field unprotected
Formally standover the maximum amount available. (This will include any amount shown as being informally stoodover)
Select the [OK] button

Action on the next online day following receipt of the postponement application

3. In function VIEW STATEMENT

Identify the charge against which the postponement application has been recorded on the SA system
Select the [Standovers] button. You will be taken to function MAINTAIN STANDOVERS

4. In function MAINTAIN STANDOVERS

Select the [Formal Standover] Button. The screen will be re-presented with the Formally Stoodover field unprotected. The full amount of the charge will be shown as being stoodover
Reduce the amount formally stoodover to the amount of the agreed postponement
Select the [OK] button

5. If, for the same charge, an Informal Standover is required in addition to the agreed formal standover, then access function MAINTAIN STANDOVERS again

Select the [Informal Standover] Button. The screen will be re-presented with the Informally Stoodover field unprotected
Enter that part of the charge that is to be informally stoodover up to the Maximum Amount Available
Select the [OK] button

Issuing acknowledgement of the appeal and / or the amount formally stoodover

6. If the postponement application accompanies an appeal, use SEES Forms and Letters to

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

Otherwise

Confirm the standover details in writing to the appellant, using an extract from an appeal acknowledgement form if appropriate, taking a copy to retain

7. Issue the form or letter to the appellant

Retaining appeal and / or postponement application papers

8. File away the appeal and postponement papers, including the copy of the acknowledgement form or letter, in the taxpayer’s file or enquiry papers