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HMRC internal manual

Senior Accounting Officer Guidance

From
HM Revenue & Customs
Updated
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Appeals: Penalty Consistency Panel decision

The Penalty Consistency Panel (‘the panel’) will decide whether or not HMRC should accept or reject the appeal and let the Customer Relationship Manager (CRM), Mid-sized Business Customer Engagement Team (CET) or Caseworker know.

If the panel accepts the grounds of the appeal the CRM, CET or Caseworker should follow the guidance at SAOG22410.

If the panel does not accept the grounds of appeal the CRM, CET or Caseworker should follow the guidance at SAOG22415.

In some cases the panel may require additional information or clarification. The CRM, CET or Caseworker may need to engage in further dialogue with the appellant before they can make a further submission to the panel enabling them to make a decision.