Part 3

Taxes and duties on importation and exportation: penalties

Appeals and reviews

Right to appeal against certain decisions
33
1
If, in the case of any relevant tax or duty, HMRC give a person or his representative a notice informing him—
a
that they have decided that the person has engaged in conduct by which he contravenes a relevant rule, and
b
that the person is, in consequence, liable to a penalty under section 26, but
c
that they do not propose to give a demand notice in respect of the penalty,
the person or his representative may make an appeal to an appeal tribunal in respect of the decision mentioned in paragraph (a).
2
Where HMRC give a demand notice to a person or his representative, the person or his representative may make an appeal to an appeal tribunal in respect of —
a
their decision that the person is liable to a penalty under section 25 or 26, or
b
their decision as to the amount of the liability.
3
Where HMRC give a notice under section 28 to a body corporate and to a relevant officer—
a
subsection (2) does not apply to any demand notice given in respect of the liability of either of them to a penalty under this Part in respect of the conduct in question, but
b
subsections (4) and (5) have effect instead in relation to any such demand notice.
4
Where HMRC give a demand notice to the relevant officer or his representative for a penalty which corresponds to the portion of the basic penalty specified in the notice under section 28, the relevant officer or his representative may make an appeal to an appeal tribunal in respect of —
a
their decision that the conduct of the body corporate referred to in section 28(1)(b) is, in whole or in part, attributable to the relevant officer’s dishonesty, or
b
their decision as to the portion of the basic penalty which the HMRC are seeking to recover from the relevant officer or his representative.
5
Where HMRC give a demand notice to the body corporate or its representative for so much of the basic penalty as is not recoverable from the relevant officer by virtue of section 28(3), the body corporate or its representative may make an appeal to an appeal tribunal in respect of —
a
their decision that the body corporate is liable to a penalty under section 25, or
b
their decision as to amount of the basic penalty as if it were the amount specified in the demand notice.
6
The powers of an appeal tribunal on an appeal under this section include—
a
power to quash or vary a decision; and
b
power to substitute the tribunal’s own decision for any decision so quashed.
7
On an appeal under this section—
a
the burden of proof as to the matters mentioned in section 25(1) or 26(1) lies on
HMRC
; but
b
it is otherwise for the appellant to show that the grounds on which any such appeal is brought have been established.
S. 33 in force at 27.11.2003 by S.I. 2003/2985, art. 2
S. 33(6)(7) substituted for s. 33(6) (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 363(8) (with Sch. 3 paras. 2-4)
Word in s. 33(1) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 363(3)(a) (with Sch. 3 paras. 2-4)
Words in s. 33(1) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 363(3)(b) (with Sch. 3 paras. 2-4)
Word in s. 33(2) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 363(4)(a) (with Sch. 3 paras. 2-4)
Words in s. 33(2) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 363(4)(b) (with Sch. 3 paras. 2-4)
Word in s. 33(3) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 363(5) (with Sch. 3 paras. 2-4)
Word in s. 33(4) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 363(6)(a) (with Sch. 3 paras. 2-4)
Words in s. 33(4) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 363(6)(b) (with Sch. 3 paras. 2-4)
Word in s. 33(4)(b) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 363(6)(c) (with Sch. 3 paras. 2-4)
Word in s. 33(5) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 363(7)(a) (with Sch. 3 paras. 2-4)
Words in s. 33(5) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 363(7)(b) (with Sch. 3 paras. 2-4)
S. 33 crossheading substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 362 (with Sch. 3 paras. 2-4)
S. 33 heading substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 363(2) (with Sch. 3 paras. 2-4)
Ss. 29-41 applied (17.7.2014) by Finance Act 2014 (c. 26), s. 102(2)
Pt. 3 modified (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 2018 c. 22, Sch. 7 para. 158(7) (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 1 para. 10(6) (with Sch. 2 para. 7(7)-(9); S.I. 2020/1642 reg. 9)
Pt. 3 continued (31.12.2020) by The Customs (Transitional) (EU Exit) Regulations 2020 (S.I. 2020/1449), regs. 1(2), 3(1)(b); S.I. 2020/1643, reg. 2, Sch.