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