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HMRC internal manual

Compliance Handbook

HM Revenue & Customs
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Agent operational guidance: dishonest tax agents: penalties: penalty for dishonest conduct: appealing against the penalty

An individual can appeal against the amount of a penalty for dishonest conduct. They cannot appeal against the imposition of the penalty, see CH185280.

If you have referred your case to the Commissioners’ Advisory Accountant (CAA) you must tell the CAA team about the appeal, see CH881600.

If money laundering issues arise, or you have already reported an agent to Anti-Money Laundering Supervision (AMLS), see CH881150.