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HMRC internal manual

MLR1 Penalties Guidance

From
HM Revenue & Customs
Updated
, see all updates

Penalties guidance: the right to Appeal directly to the Tribunal Service against a penalty

A business has a right to appeal directly to the Tribunal Service within 30 days without having asked first for a HMRC independent review.

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

A business can Appeal against the issue of a civil penalty when they believe either that:

  • the penalty has been issued without good cause
  • the penalty has been calculated incorrectly
  • the appellant has a reasonable excuse for their conduct
  • there are mitigating circumstances which justify a reduction in the penalty

Any Appeals to a tribunal must be made in writing on the appropriate tribunal appeals form, to the Tribunal Service and must give the reasons for the Appeal. These can be obtained from the Tribunal Service website or by phoning them on 0845 223 8080.

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

There are permanent hearing centres for tribunals in London, Manchester and Edinburgh but hearings can also be held at other locations around the country, including Northern Ireland.

The Tribunal Chair will reside over the case and once he/she have deliberated they will inform the two parties (the Appellant and HMRC) of the judgement. This process can last several months and the outcome will lead to the penalty being either upheld, withdrawn or reduced.

If the penalty is withdrawn or reduced, the Registration Team must input the amended penalty on DTR.

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