CH29760 - Data gathering: Penalties: Penalty assessments: Appeals against the amount of a penalty
A data-holder has appeal and review rights against the amount of the penalty we impose.
»Ê¹ÚÌåÓýapp Appeals, Reviews and Tribunals Guidance contains detailed guidance about the review and appeal process - ARTG2100 for direct taxes.
»Ê¹ÚÌåÓýapp tribunal may uphold our decision or replace it with another decision that we had the power to make. »Ê¹ÚÌåÓýapp tribunal does not have the authority to change the amount of the initial fixed penalty.
FA11/SCH23/PARA36
FA11/SCH23/PARA37(4)