CH175100 - Special reduction: Reviews and penalty appeals
A person may ask for a review of the penalty and special reduction may be considered as part of the review.
If it is considered likely that a submission to the Specialist Technical Team, see CH175000 may be required it would be appropriate to negotiate an extension to the review period at an early stage.
A person cannot appeal directly against our decision not to allow a special reduction, but they can appeal against the amount of the penalty we impose.
A tribunal may
- either affirm HMRC바카라 사이트™s decision on special reduction (but possibly apply the same percentage reduction to a different starting point)
- or substitute their decision on special reduction for HMRC바카라 사이트™s decision, but only if the tribunal considers that HMRC바카라 사이트™s decision was flawed, see CH64600.