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6. Paying tax during reviews and appeals

You’ll still need to pay the tax due and any interest on that amount if you request a review or appeal.

Against a penalty

If you've requested a review or appealed to the tribunal about a penalty, we will not ask you to pay it until a review or appeal ends.

You’ll still need to pay on time if:

  • you have more than one penalty
  • you're seeking a review or appeal on part of a penalty

Postpone paying tax

If you think the amount to pay is too much, you can ask us to postpone recovery until your appeal is settled. Interest will continue to increase on that amount in the meantime.

If you ask us to postpone recovery, you should do so at the same time as you request a review or appeal. You need to do this within 30 days of receiving our tax decision letter.

You or your agent will need to write to us to ask if you can postpone paying tax and interest.

If you're requesting a review, you can also request to postpone paying within the same letter.

You must include:

  • the amount of tax and interest that you think is too much to pay
  • the reason why you think the amount is too much to pay

You'll receive a letter with our decision whether to postpone all, or part of the amount. If we decide not to postpone, you must pay tax and any interest by the due date.

Disagree with our decision

You can apply to the tribunal for a review of our decision to postpone paying tax. You’ll need to do this within 30 days of our decision.