Supporting Guidance: employer compliance: guidance by subject: penalties: appeals
Any penalty carries a right of appeal. If the penalty was determined by the First-tier Tribunal any appeal will be heard in the Upper Tribunal. If such an appeal is received you should contact Central Policy: Tax Administration Policy for advice (This content has been withheld because of exemptions in the Freedom of Information Act 2000) .
Where the employer/contractor/subcontractor appeals against formal penalties not determined by the Tribunal the appeal will be sent to either
- the caseworker who initiated the determination, or
- the First-tier tribunal.
You should follow the guidance in the Appeals, Reviews and Tribunals Guide (ARTG) when handling any appeal, by
- considering the basis of the appeal (ARTG2170) and, if necessary,
- discussing the basis of the appeal with the employer/contractor to try to resolve the dispute.
If agreement cannot be reached you should seek advice from the Senior Manager and/or local Grade 6 to consider
- offering the customer a review (ARTG2010),
- consider informally standing over and suspending collection of the amount due (ARTG2570), and
- making a submission to the Appeals and Review Unit in accordance with the Memorandum of Understanding COG904565.
If possible the appeal should be settled by agreement.
In such cases you will
- send a (This content has been withheld because of exemptions in the Freedom of Information Act 2000) to the SAFE officer requesting that the amount be informally stood over.
If a penalty cannot be settled by agreement it will be listed by the First-tier Tribunal. The penalty may be
- confirmed or
by the Tribunal.
If neither party appeals to the Upper Tribunal you will
send a (This content has been withheld because of exemptions in the Freedom of Information Act 2000) to the SAFE officer advising them of what to do with the charge.