# Finance Act 2016, Paragraph 30


(1) A person may appeal against a decision of HMRC that a penalty is payable by that person.
(2) Notice of an appeal must be given—
(a) in writing,
(b) before the end of the period of 30 days beginning with the date on which the notification under paragraph 29(1)(b) was issued,
(3) Notice of an appeal must state the grounds of appeal.
(4) On an appeal that is notified to the tribunal, the tribunal may confirm or cancel the decision.
(5) Subject to this paragraph and paragraph 31, the provisions of Part 5 of TMA 1970 relating to appeals have effect in relation to appeals under this Schedule as they have effect in relation to an appeal against an assessment to income tax.

---
Source: https://www.legislation.gov.uk/ukpga/2016/24/schedule/19/paragraph/30 (the official version)
Page: https://openlegislation.uk/finance-act-2016/schedule-19/paragraph-30
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.