Appeals

Legislation/Regulatory – FA2003 s. 33, 37 ; SI 2003/3102 reg. 9, 13

Contravention of relevant rule

Amount of penalty

Legislation/Regulatory – FA2003 s. 26 ; SI 2003/3102 reg. 3

Demands

Legislation/Regulatory – SI 2003/3102 reg. 6

Exceptions

Legislation/Regulatory – FA2003 s. 27 ; SI 2003/3102 reg. 4

No prosecution after demand notice

Legislation/Regulatory – FA2003 s. 32 ; SI 2003/3102 reg. 8

Reasonable excuse

Legislation/Regulatory – FA2003 s. 27 ; SI 2003/3102 reg. 4

Reduction of penalty

Legislation/Regulatory – SI 2003/3102 reg. 5

Relevant rule, person liable and maximum penalty

Legislation/Regulatory – SI 2003/3113

Review of decisions

Legislation/Regulatory – SI 2003/3102 reg. 9A-9F

Right to appeal against certain decisions

Legislation/Regulatory – SI 2003/3102 reg. 9, 13

Service of notices

Legislation/Regulatory – SI 2003/3102 reg. 14

Time limits for demands

Legislation/Regulatory – SI 2003/3102 reg. 7

Criminal proceedings, admissibility of statements and documents

Legislation/Regulatory – FA2003 s. 38

Demands

Generally

Legislation/Regulatory – FA2003 s. 30

Time limits

Legislation/Regulatory – FA2003 s. 31

Penalty for evasion

Body corporate, liability of directors, etc.

Legislation/Regulatory – FA2003 s. 28

Generally

Legislation/Regulatory – FA2003 s. 25
HMRC Guidance – BIM42520

Reduction

Legislation/Regulatory – FA2003 s. 29 ; SI 2003/3102 reg. 5

Review of decisions

Bringing of appeals

Legislation/Regulatory – FA2003 s. 33F ; SI 2003/3102 reg. 9F

By HMRC

Legislation/Regulatory – FA2003 s. 33B ; SI 2003/3102 reg. 9B

Extensions of time

Legislation/Regulatory – FA2003 s. 33C ; SI 2003/3102 reg. 9C

Generally

Legislation/Regulatory – SI 2003/3102 reg. 9

Nature of

Legislation/Regulatory – FA2003 s. 33E ; SI 2003/3102 reg. 9E

Offer

Legislation/Regulatory – FA2003 s. 33A ; SI 2003/3102 reg. 9A

Out of time

Legislation/Regulatory – FA2003 s. 33D ; SI 2003/3102 reg. 9D

Service of notices

Legislation/Regulatory – FA2003 s. 39 ; SI 2003/3102 reg. 14