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HMRC internal manual

Compliance Handbook

Penalties for Inaccuracies: Appeals against a penalty: Appeals against the decision not to suspend 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 may appeal against our decision not to suspend all or part of 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 Guide (ARTG). The tribunal may, if it thinks that the decision we made was ‘flawed’, see CH84080, order us to suspend all or part of the penalty.

Where the tribunal orders us to suspend all or part of the penalty, the person may make a further appeal against the notice of suspension and the tribunal may order us to amend that notice.