AH3965 - Appeals Handbook: Appeals
against penalties: settlement of appeal
An appeal against a penalty determined by an Officer of the
Revenue & Customs may be settled by
- withdrawal of the appeal by the taxpayer
or
- agreement or
- Commissioners’ determination.
Following the settlement of the appeal:
- if the penalty remains payable release it
for collection
- if the amount of the penalty is amended
complete an amendment set, form 397.
