SolvedCISR85200 | CIS fraud measures: S72B Officers’ Liability: S72C Appeal rights
From HM Revenue & Customs · Construction Industry Scheme Reform Manual
An officer can appeal FA04/S72B notice, including on grounds that the company is not liable for a penalty under S72A or the specified portion of the penalty.
The notice of appeal must state the grounds for appeal and be given in writing to HMRC within 30 days of the decision notice.
The provisions in Part 5 TMA 1970 regarding appeals will apply to an appeal against a decision notice issued under S72B in the same way that they apply to an appeal against an assessment to income tax.