SAM11071 - Appeals, postponements and reviews: postponements: handling an informal standover (Action Guide)
Follow steps 1 - 9 below, as appropriate, to handle an informal standover where
- An appeal has been received against a fixed automatic penalty, or surcharge for years 2009-10 and earlier
- It is considered that there is justification for temporarily suspending collection of all or part of a charge
The guide is presented as follows
Action where the informal standover relates to an appeal - Steps 1 - 4
Action where the informal standover relates to any other circumstances - Steps 5 - 8
Retaining appeal, postponement and / or other relevant papers - Step 9
Action where the informal standover relates to an appeal
1. In function VIEW STATEMENT
- Identify the charge to be informally stoodover (in part or in full)
- Select the [Standovers] button. You will be taken to function MAINTAIN STANDOVERS
2. In function MAINTAIN STANDOVERS
- 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
3. Refer to Late Filing Combined Penalty Appeals 2010-11 onwards - Individuals or Late Filing Combined penalty Appeals 2010-11 - Partnerships on the Guidance Gateway for guidance on creating the Appeal letter
Otherwise
- Issue SEES SA525 and enter the details of the informal standover by selecting the option relating to ‘Outstanding Amounts’. Take a copy to retain
4. Issue the form or letter to the appellant
Action where the informal standover relates to any other circumstances
5. In function VIEW STATEMENT
- Identify the charge to be informally stoodover (in part or in full)
- Select the [Standovers] button. You will be taken to function MAINTAIN STANDOVERS
6. In function MAINTAIN STANDOVERS
- 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
7. Confirm the standover details in writing to the appellant, using an extract from the acknowledgement form if appropriate, taking a copy to retain
8. Issue the form or letter to the appellant
Note: In cases where all, or part of the informal standover relates to a Student Loan and/or Postgraduate Loan, refer to Postponements: student loan and postgraduate loan overpayments (SAM11130) and the Action Guide (SAM11131) for additional action to take
Retaining appeal, postponement and / or other relevant papers
9. File away the appeal and postponement and / or other relevant papers, including the copy of the acknowledgement form or letter, in the taxpayer’s file or enquiry papers or in the Returns run