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HMRC internal manual

Holding and Movements Assurance Guidance

From
HM Revenue & Customs
Updated
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Registration and approval: Review and Appeals

A trader has the right to request a review or can appeal directly to an independent tribunal against most decisions an officer makes relating to authorisations / approvals such as:

  • refusing warehouse premises approval applications;
  • refusing warehousekeeper applications;
  • refusing registered owner, duty representative, registered consignor, registered consignee, temporary registered consignee, registered commercial importer and tax representative applications;
  • revoking warehouse premises approvals;
  • revoking warehousekeeper authorisations;
  • revoking registered owner, duty representative, registered consignor, registered consignee, temporary registered consignee, registered commercial importer and tax representative approvals and registrations;
  • imposing restrictive conditions and varying approvals/authorisations.

Finance Act 1994 Schedule 5 lists decisions which are subject to review and appeal. Specifically sections 2(1) (n) covers decisions relating to approval of warehouses under CEMA s92 and section 2(1) (p) covers decisions relating to registered excise traders and dealers under CEMA s100G.

Any decision an officer makes as listed here will have an adverse effect on a traders business and therefore must be proportionate and justifiable to defend should a trader decide to request a review of the decision or appeal to a tribunal.

Further information on reviews and appeals can be found in ARTG guidance.