CH407825 | Charging penalties: recording and calculating penalties on the National Penalties Processing System (NPPS): amending or cancelling a penalty case in NPPS: appeals: introduction

In the majority of cases you will normally reopen a case where an appeal has been received.

For the purpose of this guidance the word ‘appeal’ can be taken to mean:

• receipt of an appeal against a penalty assessment

• a discussion with the person

• an HMRC review

On receipt of an appeal reopen the case in NPPS and:

• update NPPS with details of the appeal

• consider standing over collection of the penalty pending the outcome of the appeal, see CH407850

• update NPPS with the outcome of the appeal

Following the outcome of the appeal, from the Take Action dropdown menu select the appropriate option:

• Release the penalty for collection

• Apply a variation, see:

• suspend a penalty CH407830

• reduce or increase a penalty CH407835

• reduce a penalty to nil CH407840

• Withdraw the penalty, see:

• cancel a penalty CH407845