CCM10385 - Penalties and Interest: Appeals against a Penalty

It is important to remember that an appeal against a penalty can only be made if a formal penalty determination has been received by the claimant.

You should find out from the claimant why they want to appeal and discuss the position fully in an attempt to resolve the situation. If you cannot resolve the situation and the claimant insists they still wish to appeal against the penalty the file will have to be referred to the Compliance Appeals team in Preston.

Consideration will have to be given separately to the overpayment.