A person may appeal against our decision not to suspend all or
part of a penalty.
If the appeal cannot be settled by agreement (with or
without a review) the person may notify their appeal to the
tribunal, see the
Appeals, Reviews and
Tribunals Guide (ARTG). The tribunal may, if it thinks that the
decision we made was ‘flawed’, see
CH84080, order us to suspend all or part
of the penalty.
Where the tribunal orders us to suspend all or part of the
penalty, the person may make a further appeal against the notice of
suspension and the tribunal may order us to amend that notice.
