Chapter COM71051

CourtHM Revenue & Customs
Record NumberCOM71051
Published date16 April 2016

To dispose of appeals against jeopardy amendments at the close of an enquiry in a non-contract settlement case, consider steps 1 - 14 below. The guide is presented as follows.

Action Steps
Jeopardy amendment under appeal - revenue amendment made Steps 1 - 6
Jeopardy amendment under appeal - revenue amendment not appealed Steps 7 - 8
Jeopardy amendment under appeal - revenue amendment appealed Steps 9 - 14
Jeopardy amendment under appeal - revenue amendment made

1. If the company has not withdrawn its appeal against the jeopardy amendment or agreed to treat it as determined by agreement under Section 54 TMA 1970 before you conclude your enquiry and make a revenue amendment, write to the company asking them to withdraw their appeal or confirm that it may be treated as being determined by agreement under Section 54 TMA 1970.

2. When you use function RAMA ‘prepare a closure notice with rev amdt’ option to record the closure and revenue amendment on COTAX, you should:

  • select ‘Section 54’ in the ‘how was the appeal determined?’ field on screen COT121G
  • select ‘N’ in the ‘appeal determination message required?’ field on screen COT121G. The notice of amendment to a company tax return form CT620(AMD) will be printed without an appeal determination message.

3. On the day that the revenue amendment is made, use function MRSC (Maintain Repay / Realloc Signals (Company)) to inhibit reallocations or repayments to or from any AP of the company.

4. On the following day, use function HAPP (Handle Appeal) to informally standover a like amount of tax on the revenue amendment as was postponed for recovery on the jeopardy amendment.

5. If the tax charged by the revenue amendment is more than or equal to that previously postponed on the jeopardy amendment, informally standover a like amount of tax on the revenue amendment as was postponed on the jeopardy amendment.

If the tax charged by the revenue amendment is less than that previously postponed on the jeopardy amendment, informally standover all the tax on the revenue amendment.

6. Put the file on special B/F until the 30 day appeal period from the date of notification of the revenue amendment has expired.

Jeopardy amendment under appeal - revenue amendment not appealed

7. When you make a revenue amendment and the company does not appeal the revenue amendment within 30 days of the date of notification and does not reply, or replies but will not withdraw its appeal against the jeopardy...

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