CH193360 | Penalty reform - penalties for failure to pay VAT on time from 1 January 2023: appeals: appeals against the imposition of a penalty

NB: “These rules currently only apply to VAT for VAT periods starting on or after 1 January 2023. These rules will come into force for other tax regimes at a future date. You must check the date from which these rules apply for the tax or duty you are dealing with”

A person has appeal and review rights against our decision to charge them a penalty.

If a person does not want a review, they may appeal to the tribunal. If they ask for a review, but are not satisfied with the conclusion, they have 30 days from the date of the review conclusion letter within which to appeal to the tribunal.

The Appeals, Reviews and Tribunal Guidance has detailed guidance about the review and appeals process - ARTG3000 for indirect taxes.

The tribunal may affirm or cancel our decision to impose the penalty.

FA21/SCH26/PARA19(1)