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HMRC internal manual

Senior Accounting Officer Guidance

HM Revenue & Customs
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Appeals: penalty stood over during appeal

Where a penalty is under appeal, it should be informally stood over pending the settlement of the appeal, see ARTG2510.

In cases where the person has appealed against a penalty, the Customer Relationship Manager (CRM), Mid-sized Business Customer Engagement Team (CET) or Caseworker should notify the local SAFE Nominee and request that the penalty be stood over.