Interest, penalties and surcharge: penalties: appeals against fixed automatic penalties (Action Guide menu)
This guidance refers to tax returns received for 2009-10 and earlier. For further information regarding the new rules for the tax years 2010-11 and later, see SAM61200 onwards.
|SAM61062||FAP: reasonable excuse appeal against (Decision Makers Action Guide)|
|SAM61063||Appeals against non-capping of FAP (Action Guide)|