A stand over can be used to postpone certain Self-Assessment payments due to HMRC. There are two types of stand over payments, a formal stand over and an informal stand over.
A formal stand over is used to stand over any Self-Assessment charge against which a postponement application may legally be made.
Formal stand overs may be made against SA charges arising from a:
- Revenue assessment
- Revenue amendment
- Jeopardy amendment
There is no legal right to formally postpone charges arising from
- Penalties
- Surcharge
- Interest
An informal stand over can be used to postpone collection of a charge in order to ensure that a payment is set against another charge on the taxpayer-s Self-Assessment record. An informal stand over should not be used if it is possible to formally stand over all or part of the charge. An informal stand over need not be accompanied by an appeal.
If you’re disputing a Self‑Assessment charge or need help understanding whether a formal or informal stand over is appropriate, professional advice can help you manage the process correctly and avoid unnecessary payments. At CIGMA Accounting, we regularly support contractors, limited company directors, landlords, and online businesses with HMRC disputes, payment postponements, and Self‑Assessment compliance.
Our experienced accountants work with clients through our London offices in Fulham Broadway and Wimbledon, as well as nearby areas such as Parsons Green, Imperial Wharf, Morden, and Colliers Wood, providing clear, practical guidance on stand over applications and next steps with HMRC.
Speak to our tax experts today for support with disputed Self‑Assessment charges and HMRC correspondence.
