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HMRC internal manual

Securities Guidance

From
HM Revenue & Customs
Updated
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Introduction and the law: the law on security: Value Added Tax: no appeal allowed against a Notice of Direction to make monthly returns

Under Regulation 25(2) of the Value Added Tax Regulations 1995, where a taxable person is directed to make monthly returns, they have to comply and there is no provision for an appeal to an independent tribunal. There is the option of judicial review.