CH84010 - Appeals against a penalty: Categories of appeal

This guidance applies to returns and documents with a filing date on or after 1 April 2009 where the return covers a tax period beginning on or after 1 April 2008 seeCH81011for 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.