Taxes Management Act 1970 section 100B

Appeals against penalty determinations

Section 100B sets out the rights and procedures for appealing against a penalty determined by an HMRC officer, including the powers of the First-tier Tribunal and Upper Tribunal when hearing such appeals.

• A taxpayer may appeal against a penalty determination, and the general appeal provisions that apply to tax assessments also apply to penalty appeals, with cases heard by the First-tier Tribunal.
• Where a penalty must be a specific amount, the Tribunal can set it aside, confirm it, or adjust it to the correct figure; where the penalty is discretionary, the Tribunal can set it aside, confirm it, reduce it (including to nil), or increase it up to the permitted maximum.
• The person liable to the penalty may also appeal to the Upper Tribunal on the amount of the penalty, in addition to any right of appeal on a point of law, but cannot appeal certain procedural decisions made in connection with determining that amount.
• The Upper Tribunal has the same powers as the First-tier Tribunal when hearing an appeal under this section.