beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Compliance Handbook

Penalties for VAT and Excise Wrongdoing: Appeals against a penalty: Who is entitled to appeal

In normal circumstances the penalty is assessed on a person and any appeal rights are restricted to that person.

Any partner may appeal on behalf of the partnership.

Where a penalty is payable by a company for a deliberate, see CH93100 and CH93200, VAT or excise wrongdoing

  • which was attributable to an officer of the company, see CH98550, and
  • we pursue the officer for a portion of the penalty,

that officer has the same appeal and review rights as the company would have in respect of that portion. See CH97100 for more details.

Appeals and requests for reviews may be made by agents on behalf of their clients.

See ARTG3000+ for details of the review and appeals process for indirect taxes.