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To deal with an appeal against a penalty determination, consider steps 1 - 5 below. The guide is presented as follows.

Action	Steps
Receipt of appeal	Steps 1 - 2
Late appeals	Steps 3 - 5

Receipt of appeal

1.聽 When you receive an appeal against a penalty determination, refer it to the decision maker. See COM10106 for the relevant action guide.

2.聽 If the decision maker accepts the appeal:

• use function HAPP (Handle Appeal)聽to record the appeal on COTAX and change the appeal status to 鈥榦pen鈥�. Any penalty charged but currently unpaid is automatically stood over
• identify the case owner who must then actively manage the standover. See COM10120 for further guidance

Late appeals

3.聽 If you receive a late appeal against a penalty determination:

• use function HAPP (Handle Appeal) to stand over the unpaid tax informally
• refer it to the decision maker dealing with the case (see (Appeals, Reviews and Tribunal Guidance) ARTG2240).

4.聽 If the decision maker accepts the late appeal use function HAPP to:

• reduce the informal standover to nil
• change the appeal status to 鈥榦pen鈥�, which automatically stands over any penalty charged but currently unpaid
• identify the case owner who must then actively manage the standover. See COM10120 for further guidance.

5.聽 If the decision maker rejects the late appeal, they write to the company explaining why and telling them to apply to the Tribunal to consider their request if they want to take the matter further (ARTG2240).

Where the appeal is refused by the Tribunal or it is withdrawn, use function HAPP to change the appeal status to 鈥榖y determination鈥� or 鈥榳ithdrawn鈥� as appropriate. Doing that automatically releases for pursuit any stood over penalty charged but currently unpaid.