Administration and Appeals: Internal review
More than half of the 15 000 penalty notices examined under HMRC's new internal review procedure in the nine months to 31 December 2009 were cancelled. HMRC revealed that most of the 18 526 reviews completed were requested by unrepresented taxpayers oft en disputing a late filing penalty. 'In just over half of penalty cases to date HMRC either withdrew the penalty or reduced it because taxpayers provided evidence that they had a reasonable excuse for late filing.'
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