CH179210 - Sanctionable conduct by tax advisers: appeals against a penalty: overview

There are three types of penalty that we can consider charging. They are:

  • a penalty for failing to comply with a file access notice,
  • a penalty for providing a document containing an inaccuracy in response to a file access notice, and
  • a penalty for sanctionable conduct.

A person can appeal against

  • the imposition of a penalty, and/or
  • the amount of the penalty.

The person does not have the right to appeal against the increased amount of daily penalties set by the Tribunal for failing to comply with a file access notice.

The person does not have to pay the penalty before we can consider their appeal against it.

For procedural purposes, an appeal is treated in the same way as an appeal against an assessment to income tax. This means that the person appeals to HMRC and has the opportunity to have a review or to notify the appeal to the tribunal, either instead of, or after the review.

The Appeals, Reviews and Tribunals Guidance, contains full guidance on the review and appeals process, see ARTG2100+.

FA12/SCH38/PARA31 as amended

FA26/SCH22/PARA23