AH3905 - Appeals Handbook: Appeals against penalties and surcharge: types of penalty: construction industry scheme

Penalties not exceeding £3,000 may be determined by an authorised officer of the Revenue & Customs if

• a false statement is made to obtain a certificate (ICTA88/S561(10))
• a certificate or voucher is unlawfully disposed of (ICTA88/S561(11))
• there is a failure by a contractor to deduct tax from payments to a sub-contractor (ICTA88/S566(2B))
• a contractor makes an incorrect return (ICTA88/S566(2C)).

The right of appeal is to the General Commissioners, subject to the appellant’s right to elect for the appeal to be heard by the Special Commissioners.

Where an applicant appeals against both a notice refusing a certificate and a notice imposing a penalty for false statements you should make arrangements for the related appeals to be heard at the same Commissioners’ hearing if practicable.