SAM12040 | Appeals, postponements and reviews: reviews: Late Penalty Team (LPT)

For appeals against fixed filing penalties or surcharges from customers dealt with in PT Operations, the Late Penalty team (LPT) is

HMRC Legal Group,

HM Revenue and Customs,

BX9 1ZT

Different arrangements apply to specialist business units outside PT Operations (such as Complex Personal Tax Teams, Trusts, Residency) and requests for review from customers dealt with by those units should not be sent to HMRC Legal Group.

For cases within Local Compliance, the reviews will be undertaken by a Local Review Team. Other Business Units will have other arrangements.