MLR1PP11550 - Penalties guidance: the right to an independent Review of a penalty

Once a penalty has been issued to a business, they have 30 days from the date of the letter to request an independent Review of the penalty by our Review and Appeals Team in Glasgow.

The request for a Review should contain full details of the reasons for the disagreement.

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If you are a business or individual who would like to request a Review of a penalty, you should send your request together with any supporting documents directly to the Decision Maker who sent the penalty notice to you

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HMRC have 45 days from receipt of the letter to complete the Review.