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HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
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Appeals, postponements and reviews: appeals: appeal against a fixed automatic penalty for tax years 2009-10 and earlier, and late filing penalty and late payment penalty for tax years 2010-11 onwards (Action Guide menu)

SAM10082 FAP: reasonable excuse appeal against (Action Guide)  
     
SAM10083 Appeal against the non-capping of a FAP for tax years 2009-10 and earlier (Action Guide)  
SAM10084 Late filing and payment penalties for tax years 2010-11 onwards (Action Guide)