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HMRC internal manual

Claimant Compliance Manual

HM Revenue & Customs
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Penalties and interest: penalty proceedings - referral to the tribunals service

The initial penalty for failing to comply with a formal information notice is imposed by the Tribunals Service. Although this is not an appeal, the tribunal will hear our request for a penalty to be imposed and will require a written submission in advance of the hearing. The Compliance Appeals Team will be responsible for preparing the submission and it will be presented by a local presenting officer.

There is no need for you to attempt to prepare the submission to the tribunal as the Compliance Appeals Team will do the drafting but your submission should highlight the following:-

  • a brief history of the examination or enquiry to date
  • the date on which the informal and formal requests were made for the outstanding information or evidence
  • whether there has been any response to the requests
  • why you believe the information is still needed before you can make a decision
  • name, address and phone number of the presenting officer who will attend the tribunal.