CH84010 - Penalties for Inaccuracies: Appeals against a penalty: Types of appeal
You must check the date from which these rules apply for the tax or duty you are dealing with. See CH81011 for full details.
A person can appeal against
- the imposition of a penalty
- the amount of the penalty
- a decision not to suspend the penalty
- the conditions set in relation to the suspension of a penalty.
The underlying tax regime will dictate the procedure for making appeals.
Appeals will usually be heard by the First-tier Tribunal.
The Appeals, Reviews and Tribunals Guidance (ARTG) contains full guidance on the review and appeals process for the appropriate tax.