»Ê¹ÚÌåÓýapp

»Ê¹ÚÌåÓýapp imposition of an AWRS penalty is a relevant decision under Finance Act 1994 S13A(2)(ea). This means that a person also has the right to request a review of our decision to impose a penalty and our decision on the amount of the penalty. »Ê¹ÚÌåÓýapp request for a review must be made within 30 days of the date of the penalty letter informing them of their rights to a review of our decision.

Any decision whether a person should be approved, continue to be approved or regarding the imposition of conditions or restrictions to an approval are also subject to review and appeal.

»Ê¹ÚÌåÓýappre is a requirement on HMRC to notify a person of their entitlement to a review or appeal. »Ê¹ÚÌåÓýapp Appeals, Reviews and Tribunals Guidance for indirect taxes contains full guidance on the review and appeals process.

Any appeal will usually be heard by the tribunal.