You can appeal to HM Revenue and Customs (HMRC) against a penalty, for example for:
- an inaccurate return
- sending in your tax return late
- paying tax late
- failing to keep adequate records
A HMRC officer who was not previously involved with your penalty decision will carry out a review if you appeal.
If you want to appeal a penalty about ‘indirect tax’ (for example VAT, excise duty, customs duty) you can either:
- request a review from HMRC
- appeal straight to the tax tribunal
Your penalty may be cancelled or amended if you have a reasonable excuse.