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HMRC internal manual

Senior Accounting Officer Guidance

From
HM Revenue & Customs
Updated
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Appeals: HMRC action when the Penalties Consistency Panel rejects the appeal

If the Penalties Consistency Panel (‘the panel’) does not accept the grounds of appeal they must explain why to the Customer Relationship Manager (CRM), Mid-sized Business Customer Engagement Team (CET) or Caseworker.

Cases considered to be sensitive

If the case is considered to be sensitive, the CRM, CET or Caseworker must apply to the Director in Large Business or Assistant Director in Mid-sized Business via the Chair of the panel for authorisation reject the appeal and uphold the penalty.

If the Director in Large Business or Assistant Director in Mid-sized Business agrees to uphold the penalty the CRM, CET or Caseworker must follow the guidance in SAOG22420.

If the Director in Large Business or Assistant Director in Mid-sized Busniess does not agree with the Panel’s decision to reject the appeal the CRM, CET or Caseworker must cancel the penalty and notify the person who has been charged the penalty. See SAOG21700.

Cases not considered to be sensitive

In cases not considered to be sensitive the CRM, CET or Caseworker should follow the guidance in SAOG22420.