SPM232000 | Penalties - HM Courts and Tribunal Service (HMCTS)

HM Courts and Tribunals Service consists of two-tiers:

• First-tier Tribunal

• Upper Tribunal.

• The First-tier Tribunal comprises of several chambers and for Statutory Payment penalties determined by an Officer of HMRC, the appeal is to the Tax Chamber.

The First-tier tribunal (Tax) are also responsible for deciding on applications to impose penalties.

Where the customer or HMRC do not agree with the decision of the First-tier Tribunal they may apply for leave to appeal to the Upper Tribunal (previously High Court).

Appeals against decisions of the Upper Tribunal may be made to the relevant appellate court on a point of law where permission has been given by the Upper Tribunal or relevant appellate court. That is the Court of Appeal in England and Wales, the Court of Session in Scotland and the Court of Appeal in Northern Ireland

Once an appeal has been determined by the First-tier Tribunal (or Upper Tribunal), the penalty, as amended or confirmed in accordance with the determination of the appeal, is regarded as final and conclusive.