83FANature of review: penalties under Schedule 24 to FA 2021

1

This section applies if HMRC are required, by virtue of paragraph 23(1) of Schedule 24 to the Finance Act 2021, to undertake a review under section 83C or 83E of a penalty decision in respect of which an appeal lies under paragraph 22(b) of that Schedule.

2

The review may also conclude that HMRC's decision that P was liable to any of the penalty points by virtue of which P was liable to the penalty in respect of which the appeal lies is to be—

a

upheld, or

b

cancelled.

3

Subsection (2) applies in relation to a penalty point even if the time limit for appealing against it expired before the relevant date.

4

Subsection (2) does not apply in relation to a penalty point if—

a

it was concluded on an earlier review required to be undertaken under section 83C or 83E that HMRC's decision that P was liable to the penalty point was to be upheld, or

b

HMRC's decision that P was liable to the penalty point has been affirmed on appeal.

5

In subsection (3) “relevant date” has the same meaning as in section 83F(6) (see section 83F(7)).