A person can appeal to the tribunal against
the imposition of an initial or daily penalty, and
the amount of the initial penalty (if this is assessed in an incorrect amount) or the amount of the daily penalty, and
the imposition of a penalty for providing inaccurate information or producing a document that contains an inaccuracy in response to an information notice, and
the amount of the inaccuracy penalty.
An appeal must:
be addressed to HMRC in writing
reach HMRC within 30 days beginning with the date on which the penalty assessment was issued, and state the grounds of appeal.