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HMRC internal manual

Compliance Handbook

Data gathering: penalties: penalty assessments: appeals against the imposition of a penalty

A data-holder has appeal and review rights against our decision to impose

  • an initial fixed penalty
  • daily default penalties
  • increased daily default penalties, or
  • inaccuracy penalties.

Once increased daily penalties have been imposed, a data-holder cannot appeal against the daily amount of the penalty because they will already have had their say before the tribunal that approved the daily amount of those penalties.

The provisions in Part 5 of TMA 1970 (appeals and other proceedings) have effect in relation to appeals against a data-holder notice in the same way as they have effect in relation to an appeal against an assessment to income tax.

The Appeals, Reviews and Tribunals Guidance contains detailed guidance about the review and appeal process, see ARTG2100.

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

If the date-holder appeals, the penalty must be paid within 30 days beginning on the date on which the appeal is finally decided or the data-holder withdraws it.

The penalties for not complying with a data-holder notice are enforced as if they were income tax charged in an assessment and due and payable. It does not matter for which tax you have required data to be provided.

For appeals against the amount of the penalty we have charged, see CH29760.

FA11/SCH23/PARA36

FA11/SCH23/PARA37(3)