MLR1PP11550 - Penalties Guidance: The right to an independent Review of a penalty

Once a penalty has been issued to a business, they have 30 days from the date of the letter to request an independent Review of the penalty by our Review and Appeals Team in Glasgow.

The request for a Review should contain full details of the reasons for the disagreement.

(This text has been withheld because of exemptions in the Freedom of Information Act 2000)

If you are a business or individual who would like to request a Review of a penalty, you should send your request together with any supporting documents directly to the Decision Maker who sent the penalty notice to you. The Decision Maker , who upon receipt of your request for review will send the request along with all the relevant papers to the Review and Appeals Team in Glasgow.

HMRC have 45 days from receipt of the letter to complete the Review.