214AAppeal against a section 208A penalty

1

P may appeal against a decision of HMRC that a penalty is payable by P under section 208A.

2

P may appeal against a decision of HMRC as to the amount of a penalty payable by P under section 208A.

3

An appeal under subsection (1) may be made only on one or more of the following grounds—

a

that section 208A did not apply when the decision was made or no longer applies;

b

that the condition in section 208A(3) was not met when the decision was made or is no longer met;

c

that the penalty was not assessed before the end of the period mentioned in section 211A(4).

4

An appeal under this section must be made within the period of 30 days beginning with the day on which notification of the penalty is given under section 211A.

5

On an appeal under subsection (1), the tribunal may affirm or cancel HMRC's decision.

6

On an appeal under subsection (2), the tribunal may—

a

affirm HMRC's decision, or

b

substitute for HMRC's decision another decision that HMRC had power to make.

7

Subsections (5) to (7) of section 214 apply to an appeal under this section as they apply to an appeal under that section.

8

In this section “tribunal” has the meaning it has for the purposes of section 214 (see section 214(5) and (11)).