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HMRC internal manual

Compliance Handbook

Penalties for Failure to Pay on Time: Appeals against a penalty: Appeals against the imposition of a penalty

A person has appeal and review rights against our decision to impose a penalty.

If a person does not want a review, they may appeal to the tribunal. If they ask for a review, but are not satisfied with the conclusion, they have a further 30 days within which to appeal to the tribunal.

The Appeals, Reviews and Tribunals Guidance has detailed guidance about the review and appeal process - ARTG2100 for direct taxes and ARTG3000 for indirect taxes.

The tribunal may uphold or cancel our decision to impose the penalty.