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HMRC internal manual

Claimant Compliance Manual

HM Revenue & Customs
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Closing the enquiry: penalty cases: appeal received

If an appeal is received against the revised decision(s) you will need to send the appeal and any case papers to the relevant Appeals section within CSSG. This might be because the previous amendment contained an error or some new information has been provided.

  • Appeal can be resolved - penalty no longer appropriate.


  • If the appeal can be resolved and there is no longer an adjustment to the award the appeals officer will need to revise the award and the enquiry can then be closed as shown at CCM14060. If there will still be an adjustment but there will no longer be a penalty the appeals officer should write to the customer as shown at CCM14140 but revise the second paragraph of the letter to refer to their appeal and the appeal officer’s conclusions. Where there is no continuing award we should tell the customer that any overpayment will now be payable directly to Debt Management and Banking. Once the award has been revised your papers can then be closed as shown in CCM14170.


  • Appeal cannot be resolved.


  • If it is not possible to resolve the appeal it will have to be referred to the Tribunals Service - see The Appeals Guide.

For appeals against a penalty please see CCM10385.