IEIM750070 | Appeals Against Penalties

Where a person has been charged a penalty for a failure under the regulations, and that penalty has been determined by HMRC, the person may appeal against the determination of the penalty to the FTT. The appeal may be against the imposition of the penalty or against the amount of the penalty. The FTT may uphold the original determination, cancel the penalty, or vary the amount of the penalty as it considers appropriate in view of its findings.

Where the FTT has determined a penalty against a person, the person may be able to appeal to the Upper Tribunal against the determination of the penalty.