SolvedSAOG22450 | Appeals: penalty stood over during appeal
From HM Revenue & Customs · Senior Accounting Officer Guidance
Where a penalty is under appeal, it should be informally stood over pending the settlement of the appeal, see ARTG2510.
In cases where the person has appealed against a penalty, the Customer Compliance Manager (CCM), Mid-sized Business Customer Engagement Team (CET) or Caseworker should notify the local SAFE Nominee and request that the penalty be stood over.