Finance (No. 2) Act 2017

Assessment of penalties under paragraph 39(1)(b) or 44

47 (1) Where a person (P) is served with notice of an assessment under paragraph 46—

(a) P may appeal against the decision that  a penalty is payable by P, and

(b) P may appeal against the decision as to the amount of the penalty.

(2) An appeal under sub-paragraph (1) is to be treated for procedural purposes in the same way as an appeal against an assessment to the relevant tax (including by the application of any provision about the bringing of an appeal by notice to HMRC, about HMRC review of the decision or about determination of the appeal by the First-tier Tribunal or Upper Tribunal)

(3) Sub-paragraph (2) does not apply—

(a) so as to require P to pay a penalty before an appeal under sub-paragraph (1) is determined, or

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

(4) On an appeal under sub-paragraph (1)(a) the tribunal may affirm or cancel the decision that a penalty is payable by P.

(5) On an appeal under sub-paragraph (1)(b) the tribunal may—

(a) affirm the decision as to the amount of the penalty, or

(b) substitute for that decision another decision that the authorised officer had power to make.

(6) In this paragraph “tribunal” means the First-tier Tribunal or Upper Tribunal (as appropriate by virtue of sub-paragraph (2)).