How to appeal a tax penalty. What are your rights of appeal if HM Revenue & Customs (HMRC) have assessed you for a tax penalty?

There are several key steps to follow once an assessment has been made. 

See Subscriber Guide: How to Appeal a tax Penalty for a step by step approach to guide you through:

  • How and what to check when you have received a penalty.
  • What you can appeal.
  • What is not appealable.
  • Suggested grounds for appeal.
  • What rights you have to appeal.
  • Late appeals.

If you would like a second opinion at this stage you need to get one without delay: contact the Virtual Tax Partner support service.

Do not delay: you must act within the time limits given.

Grounds for appeal

It is vital to research how the law works in this area, see our Penalties Grounds for Appeal Toolkit which tracks different appeals and the tribunal reactions.

Appeal to a tribunal

The judge will issue directions which must be followed, these will include providing details about dates, representation and may require written representations from the parties. They will also include instructions on the bundle, case authorities and evidence.

A decision of the FTT may be appealed in certain circumstances to the Upper Tribunal (UT). A case which features difficult technical argument may be appealed straight to the UT.

More guides

Click here for the adviser (detailed) practical guide to appeals

See Reasonable care and tax penalties

See Tax penalties: grounds for appeal

Assistance in making an appeal?

Contact Virtual Tax Partner support




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