Construction Industry Scheme Reform Manual

CISR16174 - The Scheme: primary legislation: section 72C

FA04/S72C gives company officers the right to appeal a decision notice issued under FA04/S72B.

An officer may appeal:

• The decision to issue a decision notice including grounds that the company is not liable to the penalty under section 72A, and
• The amount of the specified portion of the penalty.

The notice of an appeal must:

• State the grounds for appeal, and
• Be made in writing to HMRC within 30 days of the decision notice being given.

The provisions in Part 5 TMA 1970 applies to this appeal in the same way that they apply to an appeal against an assessment to income tax.