Appeals and penalties
How appeals, tribunals and penalties work.
If you or your client disagrees with a decision made by HMRC, in most cases you can appeal against it.
Most disputes are settled between HMRC, you and your client. However, if this is not possible, you and your client can make an appeal to a tribunal. If you do not agree with the tribunal’s decision you can, in some cases, appeal to a specific court or apply for a judicial review.
Understanding how HMRC penalties work can help you to help your clients avoid them.
Each tax or duty has specific rules on penalties for late payment or filing. A penalty can be due if your client does not tell HMRC about a liability to tax at the right time.