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HMRC internal manual

Compliance Handbook

Charging penalties: appeals: what to do if you receive an appeal (direct tax) or a request for a review (direct and indirect tax)

There is detailed guidance about the process for handling appeals and reviews in the ARTG.

If you receive a request for review, do not delay sending the case to the review team, as delay may affect the review officer’s ability to complete the review within the 45 day turnaround time.

If you work in Local Compliance you should use the A&R Submission Template. You can find this in the Appeals and Reviews page that can be found as a quick link from the Local Compliance Homepage.

Large Business has its own processes. See the LB site and select A from the A-Z index, then select Appeals.

When there is a dispute about a penalty assessment you must inhibit debt management action, see CH414300 and CH407850 .