Income Tax (Earnings and Pensions) Act 2003 section 421JF

Appeals

Section 421JF sets out the right to appeal against HMRC decisions on penalties for late or incorrect employment-related securities returns, and the procedure for doing so.

• A person may appeal against HMRC's decision that they are liable for a penalty for a late return or for providing incorrect information on an employment-related securities return, and may also appeal against the amount of any such penalty.
• Notice of appeal must be given to HMRC within 30 days of receiving the penalty assessment notice.
• Where an appeal against liability reaches the tribunal, the tribunal may either uphold or cancel HMRC's decision; where an appeal against the penalty amount reaches the tribunal, it may confirm or substitute a different amount.
• The general appeal provisions in Part 5 of the Taxes Management Act 1970 apply to these appeals in the same way as they apply to appeals against income tax or corporation tax assessments.