Finance Act 2016

Appeal against penalty U.K.

41 (1) A person may appeal against a decision of HMRC that a penalty is payable under paragraph 30. U.K.

(2) A person may appeal against a decision of HMRC as to the amount of a penalty payable by P under paragraph 30.

(3) An appeal under this paragraph must be made within the period of 30 days beginning with the day on which notification of the penalty is given under paragraph 38.

(4) An appeal under this paragraph is to be treated in the same way as an appeal against an assessment to the tax concerned (including by the application of any provision about bringing the appeal by notice to HMRC, about HMRC's review of the decision or about determination of the appeal by the First-tier Tribunal or Upper Tribunal).

(5) Sub-paragraph (4) does not apply—

(a) so as to require a person to pay a penalty before an appeal against the assessment of the penalty is determined, or

(b) in respect of any other matter expressly provided for by this Part of this Schedule.

(6) On an appeal under sub-paragraph (1) or (2) the tribunal may—

(a) affirm HMRC's decision, or

(b) substitute for HMRC's decision another decision that HMRC has power to make.

(7) In this paragraph “tribunal” means the First-tier Tribunal or Upper Tribunal (as appropriate by virtue of sub-paragraph (4)).