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HMRC internal manual

Self Assessment Manual

Interest, penalties and surcharge: penalties: Appeals Review Unit (ARU)

For appeals against fixed automatic penalties for tax years up to and including 2009-10 from customers dealt with in PT Operations, PAYE, and Self Assessment (PSA), the Appeals Review Unit (ARU) is

Late Penalties and Excise team
Floor 2
Howard House

Different arrangements apply for Specialist PT and requests for review from customers dealt with by this directorate should not be sent to Howarde House.

For cases within Local Compliance, the reviews will be undertaken by a Local Review Team. Other Business Units will have their own arrangements.

For tax years 2010-11 onwards, for guidance see SAM61310.