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HMRC internal manual

Securities Guidance

Introduction and the law: the law on security: Aggregates Levy: person’s right to appeal to an independent tribunal

Section 40 of the Finance Act 2001 provides

40(1) Subject to section 41, an appeal shall lie to an appeal tribunal from any person who is or will be affected by any decision of HMRC with respect to any of the following matters-

(e) the imposition of a requirement on any person to give security, or further security, under section 26 and the amount and manner of providing any security required under that section.  

The person is not required to lodge the security with the court or with us before the tribunal may hear their appeal.