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    1. Home
    HMRC internal manual

    Self Assessment Manual

    From:
    HM Revenue & Customs
    Published
    8 April 2016
    Updated:
    4 June 2025 - See all updates
    1. Back to contents

    SAM11000 - Appeals, postponements and reviews: postponements: contents

    1. SAM11001
      Introduction
    2. SAM11010
      What are formal and informal standovers?
    3. SAM11020
      What SA items can be postponed?
    4. SAM11030
      Who can make a postponement application?
    5. SAM11040
      What form should a postponement application take?
    6. SAM11050
      Who should handle a postponement application?
    7. SAM11060
      Handling a formal standover
    8. SAM11061
      Handling a formal standover (Action Guide)
    9. SAM11070
      Handling an informal standover
    10. SAM11071
      Handlling an informal standover (Action Guide)
    11. SAM11080
      Unacceptable postponement application
    12. SAM11081
      Unacceptable postponement application (Action Guide)
    13. SAM11090
      Postponement application - penalty or surcharge
    14. SAM11100
      Postponement application - Revenue assessment
    15. SAM11110
      Postponement application - Revenue amendment
    16. SAM11120
      Postponement applications - partnership
    17. SAM11130
      Student/Postgraduate loan overpayments
    18. SAM11131
      Student loan overpayments (Action Guide)
    19. SAM11140
      Making adjustments to an SA standover
    20. SAM11150
      W015 Open appeals work list
    21. SAM11160
      W019 Review informal standovers work list
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