Right to Review and Appeal: The Right to an Independent Review of a Penalty
Once a penalty has been issued to a business for a failure to register, or a failure to provide information as required, they have 30 days from the date of the letter to request an independent review of the decision, or appeal directly to the first tier Tax Tribunal.
The Review Officer, not the Decision maker, is responsible for reviewing the decision and for informing the business of the outcome. This should be copied to the Decision maker and the MLR Policy Team.
If the business or individual would like to request a review of a decision, they should send their request together with any supporting documents directly to the Decision maker.
The Review Officer has 45 days from receipt of the letter to complete the Review.
See Penalties guidance MLR1