Charging penalties: recording and calculating penalties on the National Penalties Processing System (NPPS): amending or cancelling a penalty case in NPPS: appeals: introduction
In the majority of cases you will normally reopen a case where an appeal has been received.
For the purpose of this guidance the word ‘appeal’ can be taken to mean
- receipt of an appeal against a penalty assessment
- a discussion with the person
- an HMRC review.
On receipt of an appeal reopen the case in NPPS and
- update NPPS with details of the appeal, see COG91540
- consider standing over collection of the penalty pending the outcome of the appeal, see CH407850
- update NPPS with the outcome of the appeal.
Following the outcome of the appeal, from the Take Action dropdown menu select the appropriate option.
- Release the penalty for collection, see COG91560.
Apply a variation, see
- suspend a penalty CH407830
- reduce or increase a penalty CH407835
- reduce a penalty to nil CH407840
Withdraw the penalty, see
- cancel a penalty CH407845.