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HMRC internal manual

Insurance Premium Tax

Reviews, appeals and tribunals: appeals to the Tribunal

Section 60 of the Finance Act 1994 deals generally with Appeals. Appeals are heard by the Tribunal Service, which is part of the Ministry of Justice.

The same list of decisions are appealable as are subject to the review arrangements explained above. The IPT Appeal procedures have introduced a compulsory review mechanism described in IPT09430. This prevents insurers, their clients or other interested parties from appealing directly to the tribunal. There must first be a request for an internal Departmental review, of the kind explained above.

In common with VAT, we have decided not to apply for an appeal to be struck out or dismissed solely on the basis of returns and payments being outstanding for periods not under dispute. With the exception of appeals about security, no appeal can be entertained if it involves an assessment, unless the assessed amount has been paid or deposited. However, this requirement can be waived if the Department accepts, or the Tribunal decides, that a trader would suffer hardship if they had to pay the VAT before the appeal was heard.

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.