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HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: business records checks: at the visit: when a customer can appeal to a tribunal

A customer can appeal to a tribunal against

  • any penalties imposed under Paragraph 39(1)(b) Schedule 36 Finance Act 2008 for failing to comply with an information notice or for obstruction of a BRC visit being carried out which has been previously approved by the tribunal
  • any penalty levied under Section 12B TMA 1970 where inadequate business records are identified.

If you receive an appeal you must submit this to your manager to agree the appropriate action. You must follow the guidance in Appeals and Reviews Guidance.

However, you should note that customers cannot appeal against a formal inspection notice under Paragraph 10(1) of Schedule 36 Finance Act 2008.