SAM11061 - Appeals, postponements and reviews: postponements: handling a formal standover (Action Guide)
Source: gov.uk (2025-01-20)


This Action Guide assumes that
- The application is proper to your office (see subject ‘Who Should Handle a Postponement Application?’ (SAM11050 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/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 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam20130)), Revenue amendment (SAM21020 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam21020)), or a Jeopardy amendment (SAM21010 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/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 (#IDA2IFQG) - Steps 1 - 2Action on the next online day following receipt of the postponement application (#IDAXMFQG) - Steps 3 - 5Issuing acknowledgement of the appeal and / or the amount formally stoodover (#IDAYSFQG) - Steps 6 - 7Retaining appeal and / or postponement application papers (#IDAXWFQG) - 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 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/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