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HMRC internal manual

Appeals reviews and tribunals guidance

Reviews and appeals for indirect taxes: Appealing against a decision or assessment: What decision can be appealed against

There is a right of appeal to the tribunal against HMRC decisions only where expressly given so by statute. For indirect taxes this includes but is not limited to

  • VAT Act 1994 section 83(1)
  • Finance Act 1994 s59(1) – Insurance Premium Tax
  • Finance Act 1996 s54 – Landfill Tax
  • Finance Act 2000 Schedule 6 Para 12(1) – Climate Change Levy
  • Finance Act 2001 s40(1) – Aggregates Levy
  • Finance Act 1994 s13A – Excise Duty
  • Finance Act 1994 Sch5 – Excise Duty decisions on ancillary matters.

Decisions that are appealable include certain

  • assessments
  • decisions to refuse or reduce claims
  • credits or refunds
  • penalties and decisions not to suspend a penalty
  • rulings and directions, and
  • information notices.

There is more information on appealing specific VAT decisions at ARTG3041.