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HMRC internal manual

Compliance Handbook

Penalties for Inaccuracies: Appeals against a penalty: Appeals against the conditions set for penalty suspension

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 the conditions we set in relation to the suspension of a penalty, including the period of suspension.

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 vary the conditions of suspension.

The tribunal may only vary the conditions of suspension if it has reason to believe that we reached a ‘flawed decision’, see CH84080, when we set the conditions.