CH26900 - Information & Inspection Powers: Penalties: Penalty assessments: Types of appeal and procedures
A person can appeal to the tribunal against
- the imposition of an initial or daily penalty, and
- the amount of the initial penalty (if this is assessed in an incorrect amount) or the amount of the daily penalty, and
- the imposition of a penalty for providing inaccurate information or producing a document that contains an inaccuracy in response to an information notice, and
- the amount of the inaccuracy penalty.
An appeal must
- be addressed to HMRC in writing
- reach us within 30 days beginning with the date on which the penalty assessment was issued, and
- state the grounds of appeal.
»Ê¹ÚÌåÓýapp appeal is treated in the same way as an appeal against an assessment to income tax except that
- the tribunal’s decision-making power is as set out below, and
- the due date and enforcement of the penalty is as set out in CH26880.
This means that the appeal can be settled by agreement between HMRC and the appellant. »Ê¹ÚÌåÓýapp HMRC appeal review procedure introduced by SI2009/56 applies to appeals against information notices, see the Appeals, Reviews and Tribunals Guidance (ARTG).
If the appeal cannot be settled by agreement (with or without a review) the person may notify their appeal to the tribunal. On hearing the appeal, the tribunal may
- confirm or cancel our decision to impose a penalty, and/or
- confirm the amount of the penalty or substitute another amount that we had the power to impose.