Part VReviews and Appeals
F1F283FANature of review: penalties under Schedule 24 to FA 2021
(1)
This section applies if HMRC are required, by virtue of paragraph 23(1) of Schedule 24 to the Finance Act 2021, to undertake a review under section 83C or 83E of a penalty decision in respect of which an appeal lies under paragraph 22(b) of that Schedule.
(2)
The review may also conclude that HMRC's decision that P was liable to any of the penalty points by virtue of which P was liable to the penalty in respect of which the appeal lies is to be—
(a)
upheld, or
(b)
cancelled.
(3)
Subsection (2) applies in relation to a penalty point even if the time limit for appealing against it expired before the relevant date.
(4)
Subsection (2) does not apply in relation to a penalty point if—
(a)
it was concluded on an earlier review required to be undertaken under section 83C or 83E that HMRC's decision that P was liable to the penalty point was to be upheld, or
(b)
HMRC's decision that P was liable to the penalty point has been affirmed on appeal.
(5)
In subsection (3) “relevant date” has the same meaning as in section 83F(6) (see section 83F(7)).