SCHEDULES

Valid from 06/04/2024

SCHEDULE 25 U.K. Penalties for deliberately withholding information

PART 3 U.K. Supplementary provision

Appeals U.K.

17 (1) A person may appeal against a decision of HMRC that a penalty is payable by the person. U.K.

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