SolvedCOM101010 | Penalties: penalty determinations: appeals
From HM Revenue & Customs · COTAX Manual
A company may appeal against a penalty determination.
Section 100B (S100B) Taxes Management Act (TMA) 1970 allows you to treat an appeal against a penalty determination in the same way as an appeal made against an assessment to tax. Sections 50(6) to (8) TMA 1970 do not apply to an appeal against a penalty determination, but the Tribunal have similar powers under S100B(2) TMA 1970 to:
set the determination aside if it appears to them that no penalty is due
confirm the determination if the amount determined appears to them to be correct
increase or reduce the amount determined to the correct amount if it appears to them to be incorrect
Postponement applications
The postponement provisions of Section 55 Taxes Management Act 1970 do not apply to penalty determinations.
Following an appeal no amount of the penalty determination is payable until you determine the appeal. Any unpaid amount of the penalty charge is automatically stood over when you record the appeal.
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