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HMRC internal manual

Gas for road fuel use

Technical Guidance: Appeals

If a trader disagrees with any of the following:

  • the amount of duty assessed as being due;the terms offered for restoration of the gas and the vehicle;

our refusal to restore the above;

the imposition of a civil penalty or civil evasion penalty.

The trader may request a departmental review. Guidance G5-8 - Appeals sets out the full procedure.

The seizure of goods liable for forfeiture is excluded from the appeal arrangements detailed above, as condemnation proceedings offer a suitable alternative.

If a trader disagrees with our decision to seize their vehicle and gas, they can appeal, in writing, to HMRC within one month of the date of seizure. Legal proceedings must then be brought by HMRC to determine the matter via Condemnation Proceedings in a Magistrate’s Court. The procedure for this is set out in the MLR series of guidance.