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HMRC internal manual

Senior Accounting Officer Guidance

From
HM Revenue & Customs
Updated
, see all updates

Appeals: HMRC action when the Penalties Consistency Panel accepts the grounds of the appeal

Main Duty or Certificate inaccuracy penalty appeals

If the Penalties Consistency Panel (‘the panel’) upholds an appeal against a main duty or certificate inaccuracy penalty the Customer Relationship Manager (CRM), Mid-sized Business Customer Engagement Team (CET) or Caseworker should apply to the Director in Large Business or Assistant Director in Mid-sized Business via the Chair of the panel for authorisation to cancel the penalty.

If the Director in Large Business or Assistant Director in Mid-sized Business gives authorisation, the CRM, CET or Caseworker must cancel the penalty and notify the person who has been charged the penalty, see SAOG21700.

If the Director in Large Business or Assistant Director in Mid-sized Business does not agree with the panel’s decision the CRM, CET or Caseworker must follow the guidance in SAOG22420.

Timing penalty appeals

If the panel upholds an appeal against a penalty for a notification or certificate timing failure the CRM, CET or Caseworker must cancel the penalty and notify the person who has been charged the penalty. see SAOG21700.