CH84030 - Appeals against a penalty: Appeals against the imposition of a penalty

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 our decision to impose a penalty. The appeal will be heard by a tribunal, who may affirm or cancel our decision.