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Contents

Official guidance
Compliance Handbook

CH414000 · Charging penalties: appeals

  • CH414050 · Introduction
  • CH414100 · Which decisions can be appealed
  • CH414150 · Advising the person about their right of appeal
  • CH414160 · Statutory reviews of Sch 24 Penalty - Implications for decisions on suspension
  • CH414200 · What to do if you receive an appeal (direct tax) or a request for a review (direct and indirect tax)
  • CH414250 · Considering all appeals together
  • CH414300 · Inhibiting debt management action
  1. Charging penalties: appeals: contents
  2. Charging penalties: appeals: which decisions can be appealed

CH414100 | Charging penalties: appeals: which decisions can be appealed

From HM Revenue & Customs · Compliance Handbook

A person has a right of appeal against a:

  • Notice of Penalty Assessment (NPPS2/Penalty Assessment Letter)

  • Notice of Amended Penalty Assessment (NPPS 2 amended)

  • Notice of Penalty Suspension (NPPS3)

  • Notice of Amended Penalty Suspension (NPPS3 amended)

The NPPS1, the NPPS100 and NPPS100(S) - system generated and SEES version Penalty Explanation Letter (PEL) - are not notices that contain decisions against which a person can appeal. They contain a detailed summary of the penalty decision and how it was calculated.

A person can appeal against:

  • the imposition of a penalty

  • the amount of the penalty

  • a decision not to suspend the penalty

  • the conditions set in relation to the suspension of a penalty

Each of the bulleted appealable decisions is a separate decision, even where they relate to the same penalty.

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