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

This Action Guide assumes that

  • The application is proper to your office (see subject ‘Who Should Handle a Postponement Application?’ (SAM11050))
  • An Inspector 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.

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