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HMRC internal manual

Insurance Premium Tax

Reviews, appeals and tribunals: conduct of local reviews and appeals

It is important that reviews and the reconsideration of cases where appeals have been lodged should be carried out in a critical way. If we are in the wrong, for whatever reason, we should be prepared to admit it. That way we keep our costs and those of the insurer, or other appellant, to a minimum.

Remember to follow the new procedures contained in Appeals, Reviews and Tribunals guidance (ARTG) from 1 April 2009.