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HMRC internal manual

Self Assessment Manual

Interest, penalties and surcharge: surcharge: Business Review Unit (BRU)

For appeals against surcharges for tax years 2009-10 and earlier, from customers dealt with in PT Operations, the Business Review Unit (BRU) is

Late Penalties and Excise Team
Floor 2
Howard House

Different arrangements apply to specialist business units outside PT Operations (such as Complex Personal Tax Teams, Trusts, Residency) and requests for review from customers dealt with by those units should not be sent to Howard House.

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