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HMRC internal manual

MLR1 Penalties Guidance

Penalties guidance: notes on Appeals and Review submission template

Background

When a business requests a review of a penalty decision or any other decision subject to a review they should send it directly to the Decision Maker (DM) (the officer who has made the decision to issue the penalty). The DM must complete a submission and send it by email to the ‘Clearing House’ (CH). The CH is managed by the Appeals and Review (A&R) team.

The review will be carried out by a Review Officer (RO) in the Appeals and Review Team on behalf of the AMLS. The RO will act as a ‘fresh pair of eyes’ who will consider the case independently, on the basis of the evidence available at the time of the Review.

Procedure

A Review request will normally be made to the DM, who must complete the submission template and send it by email to the CH following instructions on the submission template within one week of the start of the Review Period. (For MLR, reviews follow the Indirect Reviews route as per the instructions covered at the top of the template). If exceptionally, it cannot be done within one week, the DM should telephone the CH manager on 01904 526754 giving the date the Review request was made and the expected date when the completed submission template can be sent to CH.

Once the CH receives the submission, the CH will arrange for the Review to be referred to Glasgow Appeals Unit who will contact the DM for all relevant files, associated visit or case reports and any other relevant information.