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HMRC internal manual

Excise Assessments Interim Guidance

Protective assessments: appeals

Under section 16(3) Finance Act 1994, the Tribunal is unable to hear an appeal against an assessment unless

  • the amount of the assessment ‘has been paid or deposited’ to HMRC, or
  • adequate security has been given for the payment of the amount, or
  • the amount has not been paid or deposited because HMRC agree that the business would suffer hardship, or
  • the tribunal agree that the business would suffer hardship.

If a business decides to appeal against a protective assessment, you should advise it to inform the Tribunal that we have agreed only to request payment if HMRC’s appeal is upheld.