SAM61330 - Interest, penalties and surcharge: penalties: Solicitor’s Office and Legal Services

For appeals against penalties from customers dealt with in PT Operations, PAYE and Self Assessment (PSA), customers are advised to write to

Solicitor’s Office and Legal Services
HM Revenue and Customs
BX9 1ZT

Different arrangements apply for Specialist PT and requests for review from customers dealt with in this directorate should not be sent to Howard House.

For teams within Local Compliance, the reviews will be undertaken by a Local Compliance and Review unit. Other business units will have their own arrangements.