A4.535 Penalties for inaccuracy—assessment, payment and appeals
Assessment and payment
HMRC can assess, notify and enforce penalties.
For commentary on assessment and payment of penalties, see A4.594, A4.594A.
All HMRC decisions in relation to penalties are appealable to the Tribunal, which may affirm, substitute or cancel HMRC's decision.
In connection with appeals relating to the suspension of penalties (see A4.567E), the Tribunal may only confirm HMRC's decision or vary it, the latter being only where it considers that HMRC's decision is flawed.
Taxpayers also have the option of using HMRC's internal review procedure, see A5.710, A5.711, as an alternative to (or as a
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