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HMRC internal manual

Compliance Handbook

Penalties for Inaccuracies: Appeals against a penalty: Appeals against the imposition of a penalty

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 to impose a penalty.


If the appeal cannot be settled by agreement (with or without a review) the person may notify their appeal to the tribunal, see the Appeals, Reviews and Tribunals Guidance (ARTG).


The tribunal may affirm or cancel our decision.