CH195350 | Electronic sales suppression: appeals: who can appeal against an electronic sales suppression penalty

From HM Revenue & Customs · Compliance Handbook

The person charged with the penalty is entitled to appeal. A person can appeal against the imposition and the amount of penalty that we have charged for making, supplying, promoting or possessing an electronic sales suppression tool.

‘Person’ can mean an individual, company, partnership or any other relevant entity.