CH64560 - Penalties for Failure to File on Time: Appeals against a penalty: Appeals against the imposition of a penalty
A person has appeal and review rights against our decision to impose a penalty.
A person can appeal against the penalty assessment even if the penalty is based on a determination of their tax liability, see CH63560.
»Ê¹ÚÌåÓýapp Appeals, Reviews and Tribunals Guidance contains detailed guidance about the review and appeal process - ARTG2100 for direct taxes and ARTG3000 for indirect taxes.
»Ê¹ÚÌåÓýapp tribunal may uphold or cancel our decision to impose the penalty.
For appeals against the amount of penalty we have charged, see CH64580.