Self Assessment Tax UK

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.

Source:HM Revenue & Customs| 10-10-2022

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.

Connect With Us
author avatar
CIGMA Accounting
CIGMA Accounting Ltd is a forward-thinking accounting and tax firm based in London, dedicated to delivering high-quality compliance, tax planning, and business advisory services to entrepreneurs, landlords, and growing SMEs. With offices in Wimbledon and Farringdon, we combine local expertise with a tech-driven approach to simplify accounting. Our services include corporation tax filing, VAT compliance, HMRC investigation support, R&D tax credit claims, capital allowances optimisation, and bookkeeping automation. What sets CIGMA apart is our ability to blend traditional accounting rigour with AI-powered systems that reduce errors, save time, and provide real-time financial insights. Our team ensures that every client - from startups to high-net-worth individuals - receives a bespoke solution aligned with their growth goals. Whether you need strategic tax planning, help with HMRC disclosures, or a full outsourced finance function, CIGMA Accounting delivers clarity, compliance, and confidence.
See Full Bio

Our offices

CIGMA Accounting

CIGMA Accounting offices are at three places across London — Wimbledon, Farringdon, and Fulham.

Office 01
Wimbledon
165–167 Highland House
Wimbledon, London
SW19 1NE
Get directions
Office 02
Farringdon
127 Farringdon Road
London
EC1R 3DA
Get directions
Office 03
Fulham
20 Fulham Broadway
The Fulham Centre
London SW6 1AH
Get directions