Reviews, appeals and tribunals: decisions subject to the review mechanism
Section 59(1) of the Finance Act 1994 lists the decisions of the Commissioners which are subject to the review and appeal mechanisms, being:
- registration or cancellation of registrations;
- liability of any premium to tax, and the amount of tax due;
- entitlement to, and quantification of, credit under regulations under section 55;
- any assessment;
- refusal of group registration;
- liability of the insured;
- assessments of the insured;
- the application of the special accounting scheme;
- requirement of security;
- repayment claims;
- our liability to pay interest.
The Tribunals themselves use three categories for appeals:
|Category 1||Dishonest conduct, including appeals against penalties for civil evasion which involves an element of guilty knowledge;|
|Category 2||Other penalty appeals; and|
|Category 3||Appeals against assessments, security and all other issues.|
Any person affected by a decision may ask for it to be reviewed. This means that an insurer, their customer, or any other person affected by a decision, can ask us to review a decision.
Remember to follow the new procedures contained in Appeals, Reviews and Tribunals guidance (ARTG) from 1 April 2009. See IPT09140 for a summary of the changes.