Penalties for VAT and Excise Wrongdoing: Appeals against a penalty: Appeals against the imposition of a penalty
A person has appeal and review rights against our decision to impose a penalty.
If a person does not want a review they may appeal to the tribunal. If they ask for a review but are not satisfied with the conclusion they have a further 30 days within which to appeal to the tribunal. The Appeals, Reviews and Tribunals Guidance contains detailed guidance about the review and appeal process, see ARTG3000+.
The tribunal may affirm or cancel our decision.