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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: advising the person about their right of appeal

CH414150 | Charging penalties: appeals: advising the person about their right of appeal

From HM Revenue & Customs · Compliance Handbook

The penalty notice and penalty suspension notice explains the person’s right to:

  • appeal

  • request an internal review and/or

  • notify their appeal to the tribunal to decide the matter

The notice also directs the person to Factsheet HMRC1 HMRC decisions - what to do if you disagree (HMRC website).

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