# The Platform Operators (Due Diligence and Reporting Requirements) Regulations 2023, Regulation 22: Right to appeal against penalty assessments by HMRC

Extent: E+W+S+N.I.

An appeal may be brought against a penalty assessment under regulation 20—
(a) on the grounds that liability to a penalty under any of regulations 11 to 17 does not arise, or
(b) as to the amount of a penalty assessed under any of regulations 11 to 17.

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Source: https://www.legislation.gov.uk/uksi/2023/817/regulation/22 (the official version)
Page: https://openlegislation.uk/platform-operators-due-diligence-and-reporting-requirements-regulations-2023/regulation-22
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.