SCHEDULES

SCHEDULE 8 U.K.Digital services tax: returns, enquiries, assessments and appeals

PART 9 U.K.Penalties

Right to appeal against penalty U.K.

58 U.K.A person may appeal against—

(a) a decision of HMRC that a penalty under this Part of this Schedule is payable by the person, or

(b) a decision of HMRC as to the amount of any such penalty.