Taxes Management Act 1970 section 100C

Penalty proceedings before First-tier Tribunal

Section 100C sets out the procedure for HMRC to bring penalty proceedings before the First-tier Tribunal in cases where the penalty cannot simply be determined by an HMRC officer, and explains the rights of appeal to the Upper Tribunal.

• An authorised HMRC officer may commence penalty proceedings before the First-tier Tribunal for penalties that cannot be determined directly by an officer under section 100
• Any penalty determined by the First-tier Tribunal is treated as tax charged in an assessment and becomes due and payable
• The person liable to the penalty may appeal to the Upper Tribunal against the penalty determination itself, but not against decisions relating solely to how the amount was calculated
• On appeal, the Upper Tribunal may set aside, confirm, reduce, or increase the penalty up to the permitted maximum