SCHEDULES

SCHEDULE 24Penalties for errors

Part 3Procedure

Appeal

15

(1)

P may appeal against a decision of HMRC that a penalty is payable by P.

(2)

P may appeal against a decision of HMRC as to the amount of a penalty payable by P.

(3)

P may appeal against a decision of HMRC not to suspend a penalty payable by P.

(4)

P may appeal against a decision of HMRC setting conditions of suspension of a penalty payable by P.