# The Donations to Charity (Gift Aid Declarations) Regulations 2016, Regulation 16: Procedure on appeal in respect of penalties


(1) Notice of an appeal under regulation 15 must be given—
(a) in writing,
(b) to HMRC, and
(c) before the end of 30 days beginning with the date on which the notification was given—
(i) under regulation 13 in the case of an appeal under regulation 15(1) to (3), or
(ii) under regulation 14 in the case of an appeal under regulation 15(4).
(2) It must state the grounds of appeal.
(3) On an appeal under regulation 15(1) that is notified to the tribunal, the tribunal may confirm or cancel the assessment.
(4) On an appeal under regulation 15(2) that is notified to the tribunal, the tribunal may—
(a) confirm the assessment, or
(b) substitute another assessment that the officer of Revenue and Customs had power to make.
(5) On an appeal under regulation 15(3) that is notified to the tribunal—
(a) the tribunal may order HMRC to suspend the penalty only if it thinks that HMRC’s decision not to suspend was flawed, and
(b) if the tribunal orders HMRC to suspend the penalty—
(i) the donor intermediary may appeal against a provision of the notice of suspension, and
(ii) the tribunal may order HMRC to amend the notice.
(6) On an appeal under regulation 15(4) that is notified to the tribunal, the tribunal may—
(a) affirm the conditions of suspension, or
(b) vary the conditions of suspension, but only if the tribunal thinks that HMRC’s decision in respect of the conditions was flawed.
(7) In paragraphs (5) and (6) “flawed” means flawed when considered in the light of the principles applicable in proceedings for judicial review.

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Source: https://www.legislation.gov.uk/uksi/2016/1195/regulation/16 (the official version)
Page: https://openlegislation.uk/donations-to-charity-gift-aid-declarations-regulations-2016/regulation-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.