CH407825 - Charging penalties: recording and calculating penalties on the National Penalties Processing System (NPPS): amending or cancelling a penalty case in NPPS: appeals: introduction

This page and chapter are under review as the relevant content is also published in the guidance chapters of the Compliance Handbook, within Compliance checks factsheets and in Compliance checks guidance. If you use particular pages regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know the specific content you find useful.

In the majority of cases you will normally reopen a case where an appeal has been received.

For the purpose of this guidance the word ‘appeal’ can be taken to mean

  • receipt of an appeal against a penalty assessment
  • a discussion with the person
  • an HMRC review.

On receipt of an appeal reopen the case in NPPS and

  • update NPPS with details of the appeal, see COG91540
  • consider standing over collection of the penalty pending the outcome of the appeal, see CH407850 
  • update NPPS with the outcome of the appeal.

Following the outcome of the appeal, from the Take Action dropdown menu select the appropriate option.

  • Release the penalty for collection, see COG91560.
  • Apply a variation, see
  • Withdraw the penalty, see