HMRC internal manual

Self Assessment Manual

Appeals, postponements and reviews: appeals: appeal against misc. penalties / surcharge (for tax years 2009-10 and earlier)

This information supplements the guidance given in subject ‘Handling an Appeal Against a Charge Based Item’ (SAM10060) and covers the situation where a taxpayer appeals against a miscellaneous penalty or surcharge charged within SA. Note: Surcharge applies to tax years 2009-10 and earlier only.

Penalties and surcharge are subject to appeal. There is, however, no right to make a formal postponement application.

If an appeal is received against either a penalty or surcharge then the full amount of the charge should be informally stoodover pending determination of the appeal. You should issue appeal acknowledgement form SA525.

If the penalty or surcharge is subsequently amended or remitted the appeal should be cancelled using function MAINTAIN APPEAL.