Appellants may use the form attached to the penalty notice to
make an appeal if they wish. Alternatively, they may use the
general appeals form, 64-7, or appeal by letter.
The general guidance in AH0100 to AH0399 applies to appeals
against penalties, including that on postponement applications.
However, the postponement provisions in TMA70/S55 do not apply
where the appeal is not to the Commissioners but to the High Court
(or, in Scotland, the Court of Session), for example where the
Commissioners have imposed a penalty for continued failure to
comply with a TMA70/S19A notice. Strictly, in such cases the
penalty is payable until the appeal is determined but you should
informally standover the penalty pending settlement of the appeal
unless the appellant is willing to pay all or part of the penalty
If the appellant proposes (or is advised by his agent) to pay
part of the charge, for example where a determination relates to a
number of penalties, release the amount of the proposed payment for
collection. Do not treat the proposed payment as payable under the
postponement provisions and do not use form 64-4 or one of the LFC
appeal acknowledgement forms to agree the amount of the payment. If
RMS cannot secure payment they will ask for the amount unpaid to be
stoodover again.
