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HMRC internal manual

Senior Accounting Officer Guidance

Appeals: HMRC response to an appeal

Appeals and requests for review are subject to the guidance in the Appeals Reviews and Tribunals Guidance (ARTG) manual at ARTG2010 and ARTG2100 relating to direct taxes and the normal operational procedures in Large Business or Mid-sized Business.

All decisions on appeals must be approved by the Penalties Consistency Panel (the Panel) and in certain cases also authorised by the Director, see SAOG22410 and SAOG22415.

The Customer Compliance Manager (CCM), Mid-sized Business Customer Engagement Team (CET) or Caseworker must carefully consider the grounds of appeal and may need to ask for further information or dialogue with the person, the company or the Senior Accounting Officer (SAO) appealing the penalty.

The CCM, CET or Caseworker must refer the appeal to the panel, making a recommendation whether or not it should be upheld or rejected.

A template for submissions to the panel is available to all HMRC staff via the Large Business Operational Portal.