CH179220 - Sanctionable conduct by tax advisers: appeals against a penalty: failing to comply with a file access notice
A person can appeal against the imposition and the amount of penalty that we have charged for failing to comply with a file access notice.
The notice of appeal must
- be given to us in writing
- be given within 30 days from the penalty assessment, and
- state the grounds of the appeal.
If the person notifies their appeal against the imposition of a penalty for failing to comply with a file access notice to the tribunal, the tribunal may confirm or cancel the penalty.
If the person notifies their appeal against the amount of penalty for failing to comply with a file access notice to the tribunal, the tribunal may
- confirm the penalty amount, or
- substitute a different penalty amount that HMRC had the power to make.
In practice, the only appeal against the amount of a penalty will be an appeal against the amount of the initial daily penalty for failure to comply with a file access notice (up to £60 per day). This is because this is the only penalty amount in relation to failure to comply with file access notices over which HMRC has discretion. The initial failure penalty is fixed at £300, and there is no right of appeal against a tribunal-set increased daily penalty amount.
The person does not have to pay the penalty before we can consider an appeal against the assessment of the penalty.
For procedural purposes, an appeal against the penalty 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+.
See CH185280 for guidance on appeals against a penalty for sanctionable conduct.