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HMRC internal manual

Alcohol Wholesaler Registration Scheme

Penalties and Sanctions: Buying from an unapproved wholesaler - review and appeal

The person issued a penalty is entitled to a review of and can appeal against our decisions

  • that a penalty is payable, and/or
  • the amount of the penalty

The person can ask for it to be reviewed by another HMRC officer who has previously not been involved in the matter, or appeal to an independent tribunal. If the person opts for a review he can still appeal to the tribunal after the review has finished.  Further information on the appeals process can be found in the Appeals Reviews and Tribunals guidance: ARTG