CH270600 - How to do a compliance check: penalties for failure to comply with notices: appeals

There is a right of appeal against the initial £300 penalty, daily penalties, and the penalty for disclosing a third-party or Financial Institution Notice to a taxpayer it relates to (or other person), but not against a tax-related penalty imposed on the authority of the tribunal.

Appeals are handled and settled in the same way as appeals against notices.

A person does not have to pay a penalty in order to appeal against it. You should instruct the SAFE Nominee to stand over the charge if you receive an appeal against the penalty.

When the appeal is finally settled you should instruct the SAFE Nominee to amend the charge, or release or cancel a stand over as appropriate.

See the Appeals Reviews and Tribunals Guidance (ARTG) for detailed guidance about appeals.

The person may ask for Alternative Dispute Resolution (ADR) in addition to making an appeal, see CH280400. Note that if the person does not agree with the outcome of ADR, they will still be able to make an appeal.

Type of Decision	Appeal? Y/N
Decision to assess an initial penalty	Y
Amount of an initial penalty	Y
Disclosure of Notice to Taxpayer penalty	Y
Decision to assess daily penalties	Y
Amount of daily penalty	Y
Tax-related penalty	N (subject to any appeal right granted under the Upper Tribunal Rules)
Increased daily penalties	Y