SAM61061 - Interest, penalties and surcharge: penalties: appeals against fixed automatic penalties (Action Guide menu)

This guidance refers to tax returns received for 2009-10 and earlier. For further information regarding the new rules for the tax years 2010-11 and later, see SAM61200 onwards.

SAM61062 - FAP: reasonable excuse appeal against (Decision Makers Action Guide)

SAM61063 - Appeals against non-capping of FAP (Action Guide)