SAM10030 - Appeals, postponements and reviews: appeals: grounds of an appeal
Revenue assessments and amendments
Appeals against a Revenue assessment (SAM20130), Revenue amendment (SAM21020) or Jeopardy amendment (SAM21010) will normally be made on the grounds that
- The assessment or amendment is incorrect
- The actual liability has yet to be determined
Fixed Automatic Penalties and Surcharge
There are two possible grounds of appeal against a charge arising from a fixed automatic penalty relating to the late submission of an SA return, or surcharge in respect of late payment of tax
- Fact - for example, the return was delivered to HMRC on or before the filing date, the payment was made on time, or in surcharge cases, where there is an agreed time to pay (TTP) arrangement already in place
- Reasonable excuse - for example, the taxpayer was prevented by ill health from submitting the tax return or making a payment
To help you to decide whether or not an appeal on the grounds of reasonable excuse may be accepted, see subject ‘Grounds of Reasonable Excuse: FAP’ (SAM10090).
If you are in doubt as to whether you should accept an appeal on the grounds of reasonable excuse you should contact the Interest Review Unit in Cumbernauld for advice.
Further guidance
More detailed guidance concerning appeals against specific charge types is contained in the subjects
- ‘Appeal against a fixed automatic penalty’ (SAM10080)
- ‘Appeal against miscellaneous penalties / surcharge’ (SAM10100)
- ‘Appeal against a Revenue assessment’ (SAM10110)
- ‘Appeal against a Revenue amendment’ (SAM10120)
