beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

VAT Accounting Manual

Use of estimation for completing VAT returns: decision making and Judicial Review

There is no right of appeal to Tribunal against decisions about estimation but they are open to Judicial Review. HMRC’s decision-making process will be closely inspected in any Judicial Review and it is important that you:

  • follow this guidance;
  • record the decision-making process;
  • look at each case on its own merits;
  • take account of all relevant factors; and
  • do not let irrelevant factors prejudice your judgement.

In short, the test of any decision is that it is reasonable in all the circumstances of the case.

Any instance where the business has applied for Judicial Review should be reported immediately to the VPOT - VRAP Team.