SAM61061 - Interest, penalties and surcharge: penalties: appeals against fixed automatic penalties (Action Guide menu)
This guidance refers to tax returns received for 2009-10 and earlier. For further information regarding the new rules for the tax years 2010-11 and later, see SAM61200 onwards.
| SAM61062 | FAP: reasonable excuse appeal against (Decision Makers Action Guide) |
| SAM61063 | Appeals against non-capping of FAP (Action Guide) |
