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HMRC internal manual

Compliance Handbook

Penalties for Failure to Notify: Appeals against a penalty: Types of appeal and procedure

A person can appeal against

  • the imposition of a penalty
  • the amount of the penalty.

These appeal rights mean that a person also has the right to request a review of our decision to impose a penalty and our decision on the amount of the penalty.

An appeal is treated for procedural purposes, in the same way as an appeal against an assessment to the tax or duty concerned (except in respect of a matter expressly provided for by FA08/SCH41). This means that the underlying tax or duty will dictate the procedure for reviews and making appeals.

The Appeals, Reviews and Tribunals Guidance (ARTG2100 for direct taxes and ARTG3000 for indirect taxes) contains full guidance on the review and appeals process.

Any appeal will usually be heard by the tribunal.