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HMRC internal manual

Insurance Premium Tax

Reviews, appeals and tribunals: timetable for appeals

The timetable for IPT appeals follows VAT practice.

The appellant has 30 days from the receipt (or deemed receipt) of a decision after a review to lodge an appeal. If an appeal is made out of time, the appellant has to request that the tribunal accept a late appeal. In practice we do not normally expect to oppose appeals which are lodged out of time. Alternatively, potential appellants may ask for an extension of time in which to lodge an appeal - it is usual practice in such cases to allow a further 21 days after the time when the initial 30 day period would have expired.

In turn, the Commissioners have 30 days from the date the Tribunals send an acknowledgement of an appeal to the appellant to lodge a Statement of Case with the Tribunal. This is a formal summary of the key facts of the case, submitted by our Solicitor’s Office, based on instructions provided by the reviewing officer.

There are detailed arrangements for responding to other submissions or applications made by either side. These are explained in the Reconsiderations and appeals manual. This guidance does not apply where a customer disagrees with an HMRC decision notified on or after 1 April 2009. In such cases you should refer to the new procedures contained in Appeals, Reviews and Tribunals Guidance (ARTG).