CH193340 - Penalty reform - penalties for failure to pay VAT on time from 1 January 2023: appeals: appeals overview

NB: “These rules currently only apply to VAT for VAT periods starting on or after 1 January 2023. These rules will come into force for other tax regimes at a future date. You must check the date from which these rules apply for the tax or duty you are dealing with”

A person can appeal against

• the imposition of a penalty, and/or
• the amount of the penalty.

The person does not have to pay the penalty before an appeal against the assessment of the penalty is determined.

For procedural purposes, an appeal is treated in the same way as an appeal against an assessment to VAT. This means that the underlying tax will dictate the procedure for reviews and making appeals against any penalties applied.

FA21/SCH26/PARA19(1)(2)

FA21/SCH26/PARA20