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HMRC internal manual

Compliance Handbook

Charging penalties: suspending penalties: appeals against penalty decisions

A person has the right of appeal against

  • your decision not to suspend a penalty or to suspend only part of a penalty
  • the conditions you have set.

If an appeal is received, you should try to settle this by agreement, see CH280000.

If you cannot resolve the appeal by agreement you should tell the person that they can have a review by HMRC or ask an independent tribunal to decide the matter, see CH83190.

Further information on appeals and reviews is in the Appeals, Reviews and Tribunals Guidance (ARTG).