V5.380 Appeal/review

A right of appeal is given in respect of1

  1.  

    (1)     any liability to default surcharge under this provision; and

  2.  

    (2)     the amount of any default surcharge specified in an assessment.

A tribunal has no power to vary an amount assessed by way of default surcharge except in so far as it is necessary to reduce it to the amount which is appropriate in accordance with the legislation2.

HMRC have a discretion whether to assess a person by way of a default surcharge. The exercise of this discretion is not open to challenge through the tribunal, whose jurisdiction is limited to

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