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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
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Dishonest tax agents: appeals against a penalty: overview

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

  • a penalty for failing to comply with a file access notice, see CH183300+, and
  • a penalty for dishonest conduct, see CH184040+.

A person can appeal against

  • the imposition of a penalty for failing to comply with a file access notice, and
  • the amount of the penalty for

    • failing to comply with a file access notice, or
    • dishonest conduct.

Therefore, a person cannot appeal against the imposition of a penalty for dishonest conduct, but only against the amount of the penalty.

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