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HMRC internal manual

Tobacco: Control of Supply Chains

Reviews and appeals: Which features of the regime are subject to appeal?

A tobacco manufacturer has the right to appeal a penalty notice to a departmental review and then if they wish to a tribunal. The matters for appeal are:

  • that the penalty notice should not have been issued; or
  • that the amount of the penalty has been incorrectly calculated.

A tobacco manufacturer may not formally appeal any other matter, however, they may make any representations on any issue to a review or appeal of the above two matters and the person reviewing the decision must take into account all relevant information.

It is imperative that we ensure every decision we make is recorded and documented at every stage so that we are able to defend our actions where the need arises.