beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Biofuels and Fuel Substitutes Assurance

Authorisation/Approval: Appeals and reviews

If biofuel and fuel substitute producers disagree with a decision made by HMRC (e.g. to reject an approval application) they may seek an independent departmental review, and if they are not satisfied with the outcome of this review they may then be able to appeal (to the VAT and Duties Tribunal)

(See Notice 990 ‘Excise and Customs Appeals’).