ECH21260 - Penalties: Appeals

Any penalty carries a right of appeal. If the penalty was determined by the First-tier Tribunal any appeal will be heard in the Upper Tribunal. If such an appeal is received you should contact Central Policy: Tax Administration Policy for advice (This text has been withheld because of exemptions in the Freedom of Information Act 2000)

Where the employer/contractor/subcontractor appeals against formal penalties not determined by the Tribunal the appeal will be sent to either

• the caseworker who initiated the determination, or
• the First-tier tribunal.

You should follow the guidance in the Appeals, Reviews and Tribunals Guide (ARTG) when handling any appeal, by

• considering the basis of the appeal (ARTG2170) and, if necessary,
• discussing the basis of the appeal with the employer/contractor to try to resolve the dispute.

If agreement cannot be reached you should seek advice from the Senior Manager and/or local Grade 6 to consider

• offering the customer a review (ARTG2010),
• consider informally standing over and suspending collection of the amount due (ARTG2570), and
• making a submission to the Appeals and Review Unit in accordance with the Memorandum of Understanding (ECH6060).

If possible the appeal should be settled by agreement.

In such cases you will

• send a stencil to the SAFE officer requesting that the amount be informally stood over

If a penalty cannot be settled by agreement it will be listed by the First-tier Tribunal. The penalty may be

• confirmed or
• amended

by the Tribunal.

If neither party appeals to the Upper Tribunal you will

• send a stencil to the SAFE officer advising them of what to do with the charge.