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HMRC internal manual

Compliance Handbook

Penalties for inaccuracies: how to process the penalty: suspension of a penalty: appeals

You must check the date from which these rules apply for the tax or duty you are dealing with. See CH81011 for full details.

A person can appeal against our decision not to suspend a penalty CH83131 or to suspend only part of a penalty, see CH84050. So where you decide not to suspend a penalty, you must inform the person and explain that they have an appeal right against our decision. The appealable decision is the notice of penalty assessment.

A person can appeal against our decision setting conditions, see CH84060.

There is no right of appeal against our decision

  • to collect the penalty during the period of suspension if the person becomes liable to another penalty for careless inaccuracy, see CH83200, or
  • to collect the penalty at the end of the suspension period if the person has failed to satisfy us that the suspension conditions have been complied with, see CH83210. If a person fails to satisfy us that they have complied with the suspension conditions their only legal challenge is by way of Judicial Review.

FA07/SCH24/PARA15 (3) & (4)