The general rule is that, notwithstanding the lodging of an appeal, tax is payable as if there had been no appeal in the case of1:
• amendments to a self-assessment during an enquiry to prevent loss of tax
• a conclusion stated or an amendment made by a closure notice on completion of an enquiry, and
• an assessment to tax other than a self-assessment
However, if the taxpayer considers that he has been overcharged by the assessment or amendment, he may apply to HMRC for a determination of the amount of tax for which collection may be postponed pending settlement of the appeal. The application must be sent to HMRC within 30 days of the date of issue of the assessment or amendment and must state the grounds for the postponement2. An application to postpone payment may be made after that time if there has been a change of circumstances3.
An application, notice or agreement in connection with postponement of tax may be made by an agent on behalf of the appellant4.
Note that any tax that is the subject of an accelerated payment notice cannot be postponed, and if the tax has already been postponed, the notice has the effect that it is no longer postponed5. For commentary, see A7.248A.