SolvedCISR16174 | The Scheme: primary legislation: section 72C
From HM Revenue & Customs · Construction Industry Scheme Reform Manual
FA04/S72C gives company officers the right to appeal a decision notice issued under FA04/S72B.
An officer may appeal:
The decision to issue a decision notice including grounds that the company is not liable to the penalty under section 72A, and
The amount of the specified portion of the penalty.
The notice of an appeal must:
State the grounds for appeal, and
Be made in writing to HMRC within 30 days of the decision notice being given.
The provisions in Part 5 TMA 1970 applies to this appeal in the same way that they apply to an appeal against an assessment to income tax.