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HMRC internal manual

MLR1 Penalties Guidance

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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(This content has been withheld because of exemptions in the Freedom of Information Act 2000) MLR1PP11570(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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