CH83190 - Penalties for Inaccuracies: How to Process the Penalty: Suspension of a penalty: Appeals
You must check the date from which these rules apply for the tax or duty you are dealing with. See CH81011 for full details.
A person can appeal against our decision not to suspend a penalty or to suspend only part of a penalty, see CH84050.
A person can appeal against our decision setting conditions, see CH84060.
There is no right of appeal against our decision
- to collect the penalty during the period of suspension if the person becomes liable to another penalty for careless inaccuracy, see CH83200, or
- to collect the penalty at the end of the suspension period if the person has failed to satisfy us that the suspension conditions have been complied with, see CH83210. If a person fails to satisfy us that they have complied with the suspension conditions their only legal challenge is by way of Judicial Review.