Note: This guidance applies to tax return years 2009-10 and prior. For 2010-11 onwards daily penalties appeals will mainly be actioned by Personal Tax Officers – see SOP SA penalty objection/appeal in DMSS.

Receiving an appeal

An appeal can be from a taxpayer or their agent and should

be in writing to HMRC

be made within 30 days of the issue of the Notice of penalty (SA521 2009-10 and prior, SA370/SA371 2010-11 onwards) be against an appealable decision

state the grounds of the appeal.

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