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

HMRC internal manual

COTAX Manual

Penalties: penalty determinations: appeals

A company may appeal against a penalty determination.

S100B TMA 1970 allows you to treat an appeal against a penalty determination in the same way as an appeal made against an assessment to tax. Sections 50(6) to (8) TMA 1970 do not apply to an appeal against a penalty determination, but the Tribunal have similar powers under S100B(2) TMA 1970 to:

  • set the determination aside if it appears to them that no penalty is due
  • confirm the determination if the amount determined appears to them to be correct
  • increase or reduce the amount determined to the correct amount if it appears to them to be incorrect.

Postponement applications

The postponement provisions of S55 TMA 1970 do not apply to penalty determinations.

Following an appeal no amount of the penalty determination is payable until you determine the appeal. Any unpaid amount of the penalty charge is automatically stood over when you record the appeal.


  • COM10000 onwards for full details of the appeals procedure
  • COM101011 for legislation applying to this subject.