CH193360 - Penalty reform - penalties for failure to pay VAT on time from 1 January 2023: appeals: appeals against the imposition of a penalty
NB: “»Ê¹ÚÌåÓýappse rules currently only apply to VAT for VAT periods starting on or after 1 January 2023. »Ê¹ÚÌåÓýappse rules will come into force for other tax regimes at a future date. You must check the date from which these rules apply for the tax or duty you are dealing withâ€�
A person has appeal and review rights against our decision to charge them a penalty.
If a person does not want a review, they may appeal to the tribunal. If they ask for a review, but are not satisfied with the conclusion, they have 30 days from the date of the review conclusion letter within which to appeal to the tribunal.
»Ê¹ÚÌåÓýapp Appeals, Reviews and Tribunal Guidance has detailed guidance about the review and appeals process - ARTG3000 for indirect taxes.
»Ê¹ÚÌåÓýapp tribunal may affirm or cancel our decision to impose the penalty.
FA21/SCH26/PARA19(1)