Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Insurance Premium Tax

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.