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HMRC internal manual

Compliance Handbook

Penalties for Failure to File on Time: Appeals against a penalty: Appeals against the imposition of a penalty

A person has appeal and review rights against our decision to impose a penalty.

A person can appeal against the penalty assessment even if the penalty is based on a determination of their tax liability, see CH63560.

The Appeals, Reviews and Tribunals Guidance contains detailed guidance about the review and appeal process - ARTG2100 for direct taxes and ARTG3000 for indirect taxes.

The tribunal may uphold or cancel our decision to impose the penalty.

For appeals against the amount of penalty we have charged, see CH64580.