CH97100 - Penalties for VAT and Excise Wrongdoing: Appeals against a penalty: Types of appeal and procedure
A person can ask for a review of or appeal against
An appeal is treated for procedural purposes in the same way as an appeal against an assessment to the tax or duty concerned, except in respect of a matter expressly provided for by FA08/SCH41. This means that the underlying tax or duty regime will dictate the procedure for reviews and appeals.
However, this does not extend to any procedural requirement regarding payment of the tax due. A person who wants to appeal against a penalty for VAT or excise wrongdoing under Schedule 41 FA08 is not required to pay the underlying tax or the penalty before their appeal can be heard.
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 indirect taxes at ARTG3000+.