CH124800 - Offshore matters: penalties for enablers of offshore tax evasion or non-compliance: appeals against the penalty

A person can appeal against

  • the imposition of a penalty, or
  • the amount of the penalty.

If the appeal cannot be settled by agreement then the person may notify the First-tier Tribunal. »Ê¹ÚÌåÓýapp tribunal

  • may affirm or cancel HMRC’s decision to charge a penalty, or
  • may affirm the amount of the penalty, or
  • substitute it with another decision that HMRC had the power to make.

A customer may still ask for an independent review of HMRC’s decision at any time after they have appealed but before the appeal has been settled.

»Ê¹ÚÌåÓýapp Appeals, Reviews and Tribunals Guidance (ARTG) contains full guidance on the appeals and review process.