Penalties for breach of obligations
Procedure on appeal against penalty23
1
Notice of an appeal under regulation 22 must be given—
a
in writing,
b
before the end of the period of 30 days beginning with the date on which notification under regulation 16 was given, and
c
to HMRC.
2
It must state the grounds of appeal.
3
On an appeal under regulation 22(a) that is notified to the tribunal, the tribunal may confirm or cancel the assessment.
4
On an appeal under regulation 22(b) that is notified to the tribunal, the tribunal may—
a
confirm the assessment, or
b
substitute another assessment that the officer of Revenue and Customs had power to make.
5
Subject to this regulation and regulation 25, the provisions of Part 5 of TMA 197014 relating to appeals have effect in relation to appeals under regulation 22 as they have effect in relation to an appeal against an assessment to income tax.