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HMRC internal manual

Other Non-Statutory Clearance Guidance

HM Revenue & Customs
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Reviews and appeals: VAT appealable decisions

Section 83(1) of the VAT Act 1994 lists a number of appealable matters.

Some written decisions made by clearance teams will fall within S83(1) (b) VATA 1994. This subsection gives a right of appeal against decisions about

  • the VAT chargeable on the supply of any goods or services
  • on the acquisition of goods from another EC country, or
  • subject to Section 84(9) VATA 1994, on the importation of goods from a place outside the EC.

So if your decision is that a particular transaction will carry VAT at the standard rate (for example), then it will be appealable if the supply in question has been made. This is not the only decision that might be appealable, and decision makers should review the other categories within section 83 in deciding whether they have made an ‘appealable decision’. If you need more detailed advice on technical aspects of appeals contact Tax Administration Advice (TAA)