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HMRC internal manual

Compliance Handbook

HM Revenue & Customs
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Charging penalties: appeals: which decisions can be appealed

A person has a right of appeal against a

  • Notice of Penalty Assessment (NPPS2)
  • Notice of Amended Penalty Assessment (NPPS 2 amended)
  • Notice of Penalty Suspension (NPPS3)
  • Notice of Amended Penalty Suspension (NPPS3 amended)

The NPPS1, the NPPS100 and NPPS100(S) are not notices that contain decisions against which a person can appeal. They contain a detailed summary of the penalty decision and how it was calculated.

A person can appeal against

  • the imposition of a penalty
  • the amount of the penalty
  • a decision not to suspend the penalty
  • the conditions set in relation to the suspension of a penalty.

Each of the bulleted appealable decisions is a separate decision, even where they relate to the same penalty.