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HMRC internal manual

Compliance Operational Guidance

From
HM Revenue & Customs
Updated
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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
  • amended

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.