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HMRC internal manual

Compliance Handbook

Penalties for Failure to Notify: 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.

If a person does not want a review, they may appeal to the tribunal. If they ask for a review but are not satisfied with the conclusion they have a further 30 days within which to appeal to the tribunal. 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 affirm or cancel our decision.

FA08/SCH41/PARA17 (1)

FA08/SCH41/PARA18 (1)