[F181K[F2(A1)The company may appeal against a decision of HMRC under paragraph 81A(5A) that there was no reasonable excuse for its failure to give notice on or before the initial notification deadline.]U.K.
(1)The company may appeal against a decision of HMRC that the company is liable for a penalty under paragraph 81C or 81E.
(2)The company may appeal against—
(a)a decision of HMRC mentioned in paragraph 81H(1) or a decision of HMRC to specify, or not to specify, a relevant time in the closure notice;
(b)a decision of HMRC mentioned in paragraph 81I(1).
(3)The company may appeal against a decision of HMRC—
(a)to give the company a default notice under paragraph 81I;
(b)to specify, or not to specify, a relevant time in the default notice.
(4)The company may appeal against a decision of HMRC as to the amount of a penalty payable by the company under this Part.
(5)The company may appeal against a decision of an officer of Revenue and Customs to give a direction under section 998 of CTA 2009 (withdrawal of corporation tax deductions in relation to a Schedule 2 SIP).
(6)Notice of appeal must be given to HMRC no later than 30 days after the date on which—
[F3(za)in the case of an appeal under sub-paragraph (A1), notice of HMRC's decision is given to the company;]
(a)in the case of an appeal under sub-paragraph (1) or (4), the notice under paragraph 81J(2) is given to the company;
(b)in the case of an appeal under sub-paragraph (2), the closure notice is given;
(c)in the case of an appeal under sub-paragraph (3), the default notice is given;
(d)in the case of an appeal under sub-paragraph (5), notice of the officer's decision is given to the company.
(7)On an appeal under sub-paragraph [F4(A1),] (1), (3)(a) or (5) which is notified to the tribunal, the tribunal may affirm or cancel the decision.
(8)On an appeal under sub-paragraph (2) or (3)(b) which is notified to the tribunal, the tribunal may—
(a)affirm or cancel the decision, or
(b)substitute for the decision another decision which HMRC had power to make.
(9)On an appeal under sub-paragraph (4) which is notified to the tribunal, the tribunal may—
(a)affirm the amount of the penalty decided, or
(b)substitute another amount for that amount.
(10)Subject to this paragraph and paragraph 81J, the provisions of Part 5 of TMA 1970 relating to appeals have effect in relation to an appeal under this paragraph as they have effect in relation to an appeal against an assessment to corporation tax or, if the company is not within the charge to corporation tax, income tax.]
Textual Amendments
F1Sch. 2 Pt. 10 substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 28, 89 (with Sch. 8 paras. 90-96)
F2Sch. 2 para. 81K(A1) inserted (with effect in accordance with Sch. 3 para. 3(4) of the amending Act) by Finance Act 2016 (c. 24), Sch. 3 para. 3(3)(a)
F3Sch. 2 para. 81K(6)(za) inserted (with effect in accordance with Sch. 3 para. 3(4) of the amending Act) by Finance Act 2016 (c. 24), Sch. 3 para. 3(3)(b)
F4Word in Sch. 2 para. 81K(7) inserted (with effect in accordance with Sch. 3 para. 3(4) of the amending Act) by Finance Act 2016 (c. 24), Sch. 3 para. 3(3)(c)