This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Alcohol Wholesaler Registration Scheme

Reviews and appeals: who is entitled to appeal?

In normal circumstances the penalty is assessed on a person or a decision issued to the person and any appeal and review rights are restricted to that person.

Where a penalty is payable by a company for deliberately trading without approval:

  • which was attributable to an officer of the company, and
  • we pursue the officer for a portion of the penalty,

that officer will have the same appeal and review rights as a person would have in respect of that portion of the penalty they are liable to pay see CH75520 for more details.

Appeals may be made and reviews requested by agents on behalf of their clients.