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HMRC internal manual

Senior Accounting Officer Guidance

From
HM Revenue & Customs
Updated
, see all updates

Appeals: who can make an appeal

Appeal rights are restricted to the person on whom the penalty is assessed.

If the penalty is assessed on a company for a failure to notify the name of its Senior Accounting Officer (SAO), only the company has a right of appeal. An appeal may be made on the company’s behalf by an agent it has authorised us to deal with.

If the penalty is assessed on an SAO

  • for failure to carry out the main duty
  • for failure to provide a certificate or
  • for providing a carelessly or deliberately inaccurate certificate

only the SAO has the right of appeal. An appeal may be made on the SAO’s behalf by an agent they have authorised us to deal with. Any such authority should be given to the Customer Relationship Manager (CRM), Mid-sized Business Customer Engagement Team (CET) or Caseworker.

FA09/SCH46/PARA10