(This archived guidance relates to HMRC discretionary
practice before the 6th April 2006. For current guidance on
Registered Pension Schemes see the Registered Pension Schemes
Manual)
The person(s) against whom penalties are awarded may appeal within 30 days of the date of the hearing at which the penalty was awarded in accordance with the instructions on the PS 80C. The PSO penalty specialist may be asked by the Inspector to provide further background or guidance but we will not be directly involved in the appeal.
