IPT09420 - 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;
• penalties;
• interest;
• 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.