SolvedCH74560 | Penalties for Failure to Notify: Appeals against a penalty: Appeals against the imposition of a penalty
From HM Revenue & Customs · Compliance Handbook
A person has appeal and review rights against our decision to impose 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 a further 30 days within which to appeal to the tribunal. The Appeals, Reviews and Tribunals Guidance contains detailed guidance about the review and appeal process - ARTG2100 for direct taxes and ARTG3000 for indirect taxes.
The tribunal may affirm or cancel our decision.