Appeals are made to the First-tier Tribunal for all the penalties determined by Officers of the Board, whether fixed, automatic, daily or tax geared. In the first instance, most appeals will be heard by the First-tier Tribunal although in a very small number of cases the Tribunals Service may refer the appeal to the Upper Tribunal for hearing in the first instance. For further guidance see ARTG8050.

The provisions relating to appeals against assessments apply so that

the appeal must be in writing. Form 64-7 includes a box for appeals against determinations of all kinds but it is not necessary for an appeal to be on this form.

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