Commentary

A6.344 Appeals against data notice penalties

Administration and compliance

A6.344 Appeals against data notice penalties

A6.344 Appeals against data notice penalties

There are two avenues for appeal against a decision by HMRC to charge a penalty:

  1.  

    •     an appeal against HMRC's decision to charge a penalty at all, eg where the existence of the offence giving rise to the penalty is disputed1, and

  2.  

    •     an appeal against the quantum of a penalty2. Note that there is no right of appeal against the amount of an increased daily penalty determined by the Tribunal3

Notice stating the grounds of appeal must be given to HMRC in writing within 30 days of the notification4 of the penalty5.

On hearing an

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