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HMRC internal manual

Claimant Compliance Manual

HM Revenue & Customs
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Penalties and interest: appeals against a penalty

It is important to remember that an appeal against a penalty can only be made if a formal penalty determination has been received by the customer.

You should find out from the customer why they want to appeal and discuss the position fully in an attempt to resolve the situation. If you cannot resolve the situation and the customer insists they still wish to appeal against the penalty the file will have to be referred to the originating penalty officer or originating team.

Consideration will have to be given separately to the overpayment.

Note: If you do not agree that the penalty should be changed or you are unable to resolve the appeal using settlement action you must prepare the documents for tribunal.