SolvedCH84030 | Penalties for Inaccuracies: Appeals against a penalty: Appeals against the imposition of a penalty
From HM Revenue & Customs · Compliance Handbook
You must check the date from which these rules apply for the tax or duty you are dealing with. See CH81011 for full details.
A person can appeal against our decision to impose a penalty.
If the appeal cannot be settled by agreement (with or without a review) the person may notify their appeal to the tribunal, see the Appeals, Reviews and Tribunals Guidance (ARTG).
The tribunal may affirm or cancel our decision.