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HMRC internal manual

Excise Civil Penalties Manual

Reviews and appeals: Disagreement with the penalty

If a taxpayer does not agree with our decision to issue a penalty, they may write to us with their reasons. If they wish they can ask to have their case reviewed by a different officer from the one who has made the decision.

If the taxpayer requests a review then they must do so within 30 days of the date of the decision letter, or within any extended time limit we may offer them

Alternatively a taxpayer can appeal directly to an independent tribunal within 30 days of our decision or extended time limit.

If they opt to have their case reviewed they will still be able to appeal to the tribunal if they disagree with the outcome.

The penalty form tells the taxpayer about their rights to a review and to appeal. Full guidance can be found in the Appeals, Reviews and Tribunals Guidance (ARTG). Please also see ECP2700 - Reasonable Excuse.