ECL33100 - Appeals and reviews: appealable decisions

Customers have a statutory right to appeal to the tribunal for a number of decisions made by HMRC in respect of the Economic Crime Levy. These are listed below:

1. that a person is a person liable to pay the levy.
2. the amount of levy charged for a financial year.
3. an assessment of amount of levy due.
4. whether or not HMRC must repay an amount to a person.
5. the amount that HMRC must repay to a person.
6. whether or not a person is liable to a penalty.
7. the amount of a penalty payable.