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HMRC internal manual

Compliance Handbook

Penalties for Inaccuracies: Appeals against a penalty: Types of appeal

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

  • the imposition of a penalty
  • the amount of the penalty
  • a decision not to suspend the penalty
  • the conditions set in relation to the suspension of a penalty.

The underlying tax regime will dictate the procedure for making appeals.

Appeals will usually be heard by the First-tier Tribunal.

The Appeals, Reviews and Tribunals Guidance (ARTG) contains full guidance on the review and appeals process for the appropriate tax.