RPSM04104880 - Technical Pages: Taxation: Unauthorised payments: Scheme sanction charge: Appeal against refusal to discharge liability

Appeal against refusal of application to discharge liability to the scheme sanction charge

Where HMRC refuses the application to discharge the schemeadministrator’s liability to the scheme sanction charge the scheme administrator can appeal against this decision. Pages at RPSM12102000 onwards, explain the appeals process and time limits, including the possibility of a HMRC review of the decision.

Under the appeal and review process either HMRC or, if necessary, a tribunal may decide whether the decision was right.