Value Added Tax Act 1994 section 83FA

Nature of review: penalties under Schedule 24 to FA 2021

Section 83FA sets out the scope of HMRC's review powers when reviewing penalty decisions arising from the late submission penalty points system introduced by Schedule 24 to the Finance Act 2021.

• When HMRC review a penalty decision under the Schedule 24 penalty points regime, the review can also examine and uphold or cancel any of the underlying penalty points that gave rise to the penalty.
• The review can cover underlying penalty points even if the normal time limit for appealing against those individual points has already expired.
• However, a penalty point cannot be revisited if it was already upheld in a previous HMRC review or confirmed on appeal to the tribunal.
• The "relevant date" used to determine whether appeal time limits have expired follows the same definition as in section 83F(6) and (7).