Regulation 25 Procedure on appeal against penalty

(1)

Notice of an appeal under regulation 24 must be given—

(a)

in writing,

(b)

before the end of the period of 30 days beginning with the date on which notification under regulation 23(2) was issued, and

(c)

to an officer of Revenue and Customs.

(2)

It must state the grounds of appeal.

(3)

On an appeal under regulation 24(a) that is notified to the tribunal^f1, the tribunal may confirm or cancel the assessment.

(4)

On an appeal under regulation 24(b) 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)

Subject to this regulation, the provisions of Part 5 of the TMA 1970^f2 have effect in relation to appeals under these regulations as they have effect in relation to an appeal against an assessment to corporation tax.

Annotations

Footnotes

f1: See Part 5 of the TMA 1970 (c. 9).
f2: 1970 c. 9; Part 5 of the Taxes Management Act 1970 was relevantly amended by paragraphs 27, 28, 29, and 30 of Schedule 1 to the Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009/56, paragraphs 31 and 32, of Schedule 7 to TIOPA 2010 (c. 8), paragraph 4 of Schedule 27 to the Finance Act 2021 (c. 26), and paragraphs 1(5) and (6) of Schedule 5 to the Finance Act 2026 (c. 11).