Traders who disagree with a penalty decision made by HM Revenue & Customs (HMRC) can do either of the following:
- request a review of their case by a different HMRC officer to the one who made the original decision
- appeal against the decision to an independent tribunal
If you do not agree with an HMRC decision, you should in the first instance refer to the HMRC website to check which decisions are appealable and what you need to do to take your appeal forward. You can find specific guidance about appealing against HMRC decisions.
Appeals should be made in writing to HMRC within 30 days of the original decision.
If you are unhappy with HMRC's service, you should contact the person or office you have been dealing with and they will try to put things right. If you are still unhappy, they will tell you how to complain. HMRC factsheet C/FS Complaints and putting things right also tells you how to complain. Find out about complaints to HMRC.