ECP8100 - Reviews and appeals: When a penalty maybe amended or withdrawn

A penalty may be amended or withdrawn as a result of any one of the following

• Further information produced by the customer which fully resolves the dispute. In this case the Issuing Officer may withdraw the penalty.
• A HMRC review carried out by a Review Officer.
• A tribunal hearing.

We will not withdraw our decision to charge a civil penalty on the grounds

• That the taxpayer does not agree with the amount of the penalty.

Please also see ECP2700 - Reasonable excuse.

Authorisation of penalty withdrawals by the Issuing Officers

Penalty withdrawals must be authorised by the line manager who should also carry out the functions of the checking officer or ensure that they have been carried out by a third party.

Authorisation of penalty withdrawals following a HMRC review

Penalty withdrawals must be authorised by the Review Officer

Tribunal hearing

Penalty withdrawals following a successful appeal to tribunal should be supported by the written decision of the tribunal