CH84020 - Appeals against a penalty: Who is entitled to 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.

In normal circumstances the penalty is assessed on a person and any appeal rights are restricted to that person.

In the case of a partnership it is the nature of the incorrect document that dictates who may appeal. Where the document is a partnership return made under TMA70/S12AA, the right of appeal is restricted to the nominated partner or his successor. For other documents, any partner may appeal on behalf of the partnership.

Where a penalty is payable by a company for a deliberate inaccuracy which was attributable to an officer of the company, and we pursue the officer for a portion of the penalty, that officer will have the same appeal rights as a person would have in respect of that portion, see CH84600 for more details.

Appeals may be made by agents on behalf of their clients.