This is a freeview 'At a glance' guide to how to appeal a tax penalty. 

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

Subscribers see 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 Appeals: 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.

Useful guides on this topic

How to appeal a tax penalty 
What are the steps in making an appeal? What should your appeal cover? What does recent case law say on this topic?

Client guide: Reasonable care and tax penalties
What triggers a tax penalty? What standard of care is expected from a taxpayer? What is reasonable care? When is an error careless?

Appeals: grounds for appeal
This section takes you through the different stages of making an appeal and provides template appeal forms, advice on reasonable excuse, how to request a statutory review, making a late appeal, etc.

Assistance in making an appeal?

Contact Virtual Tax Partner support


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