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Official guidance
Specialist Investigations Operational Guidance

SIOG8400 · Statutory basis for closing an investigation: interest determinations and penalty proceedings

  • SIOG8410 · Interest determinations
  • SIOG8420 · When to make a penalty determination
  • SIOG8430 · Approval of penalty determinations and assessments
  • SIOG8440 · Appeals
  1. Statutory basis for closing an investigation: interest determinations and penalty proceedings: contents
  2. Statutory basis for closing an investigation: interest determinations and penalty proceedings: appeals

SIOG8440 | Statutory basis for closing an investigation: interest determinations and penalty proceedings: appeals

From HM Revenue & Customs · Specialist Investigations Operational Guidance

The instructions at SIOG8300 regarding the general conduct of appeal proceedings and liaison with the Technical Manager (Powers and Penalties) should be followed if there is an appeal against any determination.

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