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HMRC internal manual

Compliance Handbook

Data gathering: Penalties: Penalty assessments: Appeals against the amount of a penalty

A data-holder has appeal and review rights against the amount of the penalty we impose.

The Appeals, Reviews and Tribunals Guidance contains detailed guidance about the review and appeal process - ARTG2100 for direct taxes.

The tribunal may uphold our decision or replace it with another decision that we had the power to make. The tribunal does not have the authority to change the amount of the initial fixed penalty.