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HMRC internal manual

Self Assessment Manual

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

For appeals against penalties 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 in this directorate should not be sent to Howard House.

For teams within Local Compliance, the reviews will be undertaken by a Local Compliance and Review unit. Other business units will have their own arrangements.