Table of contents

Penalties and appeals

Agent overview

Agents can also represent their clients during penalty and interest payments as well as appeals.

Agent penalties process diagram

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  1. Client pays penalties and interest
  2. Agent appeals

Business overview

Businesses can pay penalties and interest - or appeal.

Business penalties process diagram

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  1. Business pays penalties and interest
  2. Business appeals

Pay penalties and interest

Existing penalties and notification methods will remain in place for businesses and agents:

  • Late registration - Factsheet CC/FS11
  • Late Filing - VAT Notice 700/50
  • Late Payment - VAT Notice 700/50
  • Inaccuracy penalties - Factsheet CC/FS7
  • Wrongdoing penalty - Factsheet CC/FS12
  • Retention of records - VAT Notice 700/21
  • Breaches of regulations - VAT Notice 700/21
  • Default interest - VAT Notice 700/43

Appeals

The existing process for appeals will remain in place. A business or agent may contact HMRC if they have a query about a tax decision. If they don’t understand the decision they can also get advice from HMRC or professional help.