Commentary

A4.595 Penalty appeals—HMRC internal review

Administration and compliance

A4.595 Penalty appeals—HMRC internal review

A4.595 Penalty appeals—HMRC internal review

Instead of proceeding directly to an appeal, the taxpayer has the right to ask for an internal review of the case. A review is optional for the taxpayer but HMRC must carry it out if requested1. The aim of a review is to provide a quick and easy way for a taxpayer to secure a reconsideration of a decision.

Payment of the penalty is suspended pending the outcome of the review and any subsequent appeal.

For detailed commentary on internal reviews, see A5.710, A5.711.

If the taxpayer still disagrees with the

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