CH84050 - Appeals against a penalty: Appeals against a decision not to suspend 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 may appeal against our decision not to suspend all or part of a penalty.

The appeal will be heard by a tribunal, which 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.