http://www.legislation.gov.uk/id/ukpga/2021/26

SCHEDULES

SCHEDULE 26Penalties for failure to pay tax

PART 3Supplementary provision

Appeals

19

(1)

A person may appeal against a decision of HMRC that the person is liable to a penalty under this Schedule.

(2)

A person liable to a penalty under this Schedule may appeal against a decision of HMRC as to the amount of the penalty.