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HMRC internal manual

Customs Civil Penalties Guidance

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HM Revenue & Customs
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Reviews and appeals: reviews and appeals against warning letter and penalty decisions

A trader who has received a warning letter or penalty notice has the following options if they disagree with the warning letter or penalty notice:

Provide new information

They may send you new information about the circumstances around the contravention. CCPG29020 explains what you should do if this happens.

Review

If the customer wants to accept the offer of a review made in the warning letter or penalty notice they should write to the team shown on the warning letter or penalty notice within 30 days of receiving the warning letter or penalty notice.

Appeal

If the trader wants to appeal against the warning letter or penalty notice they must do so by writing to the First-tier Tribunal within 30 days of the warning letter or penalty notice and they must state the grounds of their appeal.

Note: Where the trader accepts the offer of a review, they cannot notify their appeal to the tribunal until after the review has finished, see ARTG3100.

Further information on these options is at ARTG3000.