Part 7

Employment income: income and exemptions relating to securities
Chapter 1

Introduction

Information

Appeals
421JF
1
A person may appeal against a decision of
HMRC
that the person is liable for a penalty under section 421JC or 421JD.
2
A person may appeal against a decision of
HMRC
as to the amount of a penalty payable by the person under section 421JC or 421JD.
3
Notice of appeal must be given to
HMRC
no later than 30 days after the date on which the notice under section 421JE(2) is given to the person.
4
On an appeal under subsection (1) which is notified to the tribunal, the tribunal may affirm or cancel the decision.
5
On an appeal under subsection (2) which is notified to the tribunal, the tribunal may—
a
affirm the amount of the penalty decided, or
b
substitute another amount for that amount.
6
Subject to this section and section 421JE, the provisions of Part 5 of
TMA
1970 relating to appeals have effect in relation to an appeal under this section as they have effect in relation to an appeal against an assessment to income tax or, if the person is a company within the charge to corporation tax, corporation tax.
Pt. 7: power to modify conferred (7.4.2005) by Finance Act 2005 (c. 7), s. 21(8)-(10)
Ss. 421JA-421JF inserted (with effect in accordance with Sch. 8 para. 234 of the amending Act) by Finance Act 2014 (c. 26), Sch. 8 paras. 228, 232
Pt. 7 Ch. 1 substituted (with effect in accordance with Sch. 22 para. 2(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 2(1)
Pt. 7 heading substituted (with effect in accordance with Sch. 22 para. 2(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 22 para. 2(1)