»Ê¹ÚÌåÓýapp

To update a COTAX record in respect of an informal standover, consider steps 1 - 4 below.

Once an informal standover has been recorded on COTAX it must be actively managed. See COM10120 for further guidance on what this means and the actions you must take.

»Ê¹ÚÌåÓýapp guide is presented as follows.

Action	Steps
Record, cancel or amend an informal standover	Steps 1 - 3
Informal standover of penalties made in error	Step 4

Record, cancel or amend an informal standover

1.  Use function HAPP (Handle Appeal). Ensure you remove the asterisk and Accounting Period (AP) number after the UTR.

2.  Select the [Inf SO] button

3.  To:

• record an informal standover, enter an amount in the ‘informal standoverâ€� field
• cancel an informal standover enter 0.00 in the ‘informal standoverâ€� field
• amend an informal standover, enter the amended amount in the ‘informal standoverâ€� field.

Informal standover of penalties made in error

4.  If an informal standover was entered in error when an appeal was recorded against a penalty determination and the caseworker has not amended the penalty determination because it is correct in the figures charged:

• use function HAPP to change the appeal status from ‘Openâ€� to ‘By agreementâ€� or ‘By determinationâ€� as appropriate
• enter â€�0.00â€� in the ‘informal standoverâ€� field

If the caseworker has amended the determination using function PPEN (Prepare Penalty Determination), the automatic settlement of the appeal cancels the informal standover.