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HMRC internal manual

Alcohol Wholesaler Registration Scheme

Reviews and appeals: types of appeal and procedure

The imposition of an AWRS penalty is a relevant decision under Finance Act 1994 S13A(2)(ea). This means that a person also has the right to request a review of our decision to impose a penalty and our decision on the amount of the penalty. The request for a review must be made within 30 days of the date of the penalty letter informing them of their rights to a review of our decision.

Any decision whether a person should be approved, continue to be approved or regarding the imposition of conditions or restrictions to an approval are also subject to review and appeal.

There is a requirement on HMRC to notify a person of their entitlement to a review or appeal. The Appeals, Reviews and Tribunals Guidance for indirect taxes contains full guidance on the review and appeals process.

Any appeal will usually be heard by the tribunal.