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HMRC internal manual

Company Taxation Manual

From
HM Revenue & Customs
Updated
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CTSA: penalties for late returns: determination: appeals against

TMA70/S100B

A company may appeal against the determination of a penalty. The provisions of the TMA relating to appeals apply to determinations as they do to assessments, except that theCommissioners have specific powers of variation in place of TMA70/S50 (6) to (8).

In relation to penalties such as those under FA98/SCH18/PARA17 and 18 (formerly TMA70/S94)that are required to be of a particular amount the Commissioners may:

  • set the determination aside if it appears to them that the company has incurred no penalty,
  • confirm the determination if the amount determined appears to them to be correct,
  • increase or reduce the amount determined to the correct amount if it appears to them to be incorrect.