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To deal with an appeal against a CT assessment, consider steps 1 - 11 below. The guide is presented as follows.

Action	Steps
Receipt of appeal	Steps 1 - 2
Applications for postponement of tax	Steps 3 - 8
Late appeals	Step 9 - 11

Receipt of appeal

1.  When you receive an appeal against an assessment or amendment, refer it to the decision maker to deal with by reference to the Appeals, Reviews and Tribunals Guidance at ARTG2120 onwards.

2.  If the appeal is acceptable, use function HAPP (Handle Appeal) to change the appeal status to ‘open’.

Applications for postponement of tax

3.  When you receive an application to postpone tax, refer it to the decision maker to deal with by reference to ARTG2500 onwards.

The decision maker should refer to the guidance at COM10050 to decide if the postponement application is acceptable.

4.  If the postponement is agreed:

• use function HAPP (Handle Appeal) to record the amount postponed
• set the postponement status to ‘by agreement’
• identify the case owner who must then actively manage the postponement. See COM10120 for further guidance

5.  If it is not agreed and the decision maker makes counter proposals:

• use function HAPP to record the decision maker’s counter proposals in the ‘postponed amount’ field
• set the postponement status to ’disputed’
• BF the case for the return of Form 64-5

COTAX stands over all unpaid tax until the postponement amount is agreed or determined. Any amount due is not pursued for payment until you have taken the action at Step 6 or Step 7 below.

6.  When agreement is reached:

• use function HAPP to record the agreed postponed amount and change the status to ‘by agreement’
• identify the case owner who must then actively manage the postponement. See COM10120 for further guidance

7.  When the company does not agree the decision maker’s counter proposals, the decision maker writes to the company following ARTG2530, disputed postponement applications, to formally notify the amount of tax to be postponed and the amount payable.

• use function HAPP to record the postponed amount the decision maker has notified to the company and set the postponement status to ‘by determination’
• identify the case owner who must then actively manage the postponement. See COM10120 for further guidance

8.  If the company disagrees with the amount notified by the decision maker, the company can write to the Tribunal within 30 days of the notification to ask it to decide the amount of tax to be postponed. When the amount of the postponement is determined by the Tribunal:

• use function HAPP to record the postponed amount determined by the Tribunal and set the postponement status to ‘by determination’
• identify the case owner who must then actively manage the postponement. See COM10120 for further guidance

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Late appeals

9.  If you receive a late appeal against an assessment or amendment:

• use function HAPP (Handle Appeal) to stand over the unpaid tax informally
• refer it to the decision maker dealing with the case, see ARTG2240

10. If the decision maker accepts the late appeal, use function HAPP to:

• reduce the informal standover to nil
• change the appeal status to ‘open'
• record any amount to be postponed and set the postponement status to ‘by agreement’
• identify the case owner who must then actively manage the postponement. See COM10120 for further guidance

11. If the decision maker rejects the late appeal, they will write to the company explaining why and telling them to apply to the Tribunal to consider their request if they want to take matters further, ARTG2240.

Where the appeal is refused by the Tribunal or it is withdrawn, use function HAPP to reduce the informal standover to nil.

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