Chapter CH270600

Published date11 March 2016
Record NumberCH270600

There is a right of appeal against the initial £300 penalty and daily penalties, but not against a tax-related penalty imposed on the authority of the tribunal. Appeals are handled and settled in the same way as appeals against notices.

A person does not have to pay a penalty if they appeal against it. You should instruct the SAFE Nominee to stand over the charge if you receive an appeal against the penalty.

When the appeal is finally settled you should instruct the SAFE Nominee to amend the charge, or release or cancel a stand over as appropriate.

See the Appeals Reviews and Tribunals Guidance (ARTG) for detailed guidance about appeals.

The person may ask for Alternative Dispute Resolution (ADR) in addition to making an appeal, see CH280400. Note that if the person does not agree with the outcome of ADR, they...

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