CH84060 - Appeals against a penalty: Appeals against the conditions set for penalty suspension

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 the conditions we set in relation to the suspension of a penalty, including the period of suspension.

The appeal will be heard by a tribunal which may vary the conditions of suspension.

The tribunal may only vary the conditions of suspension if it has reason to believe that we reached a ‘flawed decision’, see CH84080, when we set the conditions.