SAM10161 - Appeals, postponements and reviews: appeals: settling an appeal (Action Guide)

This Action Guide assumes that

  • The appeal has been settled

And

  • You need to amend the record to reflect the settlement

Note: This action can be taken in User Roles Appeals Handler - Processing (APHP), Appeals Handler - Technical (APHT) and Review Interest Officer - Processing (RINO).

To settle an appeal, follow steps 1 -聽4 below

1.聽聽Select function MAINTAIN APPEAL from the Function Menu and make the following entries

  • Enter the line number of the appeal you wish to settle
  • Select the [Close Appeal] button

The screen will be re-displayed and today鈥檚 date will be shown on the appropriate line under the heading 鈥楧ate Closed鈥�

2.聽聽If the appeal is against an SA non charge based item, go to step 4

3.聽聽If the appeal is against an SA charge based item

  • Use function MAINTAIN STANDOVERS to
  • Check whether there is a formal or informal standover recorded against this charge (or any related charges, for example over-repayment charges or payments on account for the year following a Jeopardy amendment, Revenue amendment or Revenue assessment), if so
  • Reduce the formal or informal standover to NIL

4. If you need to confirm that the appeal has been settled under S54 TMA 1970

  • Send a letter to the appellant
  • In situations where an appeal against closure notices and revenue assessments are being settled, issue the Rev Asst01 Revenue Assessment letter (option 7)