Protective assessments: Appeals
Under sections 84(3) and (3A) Vat Act 1994, the Tribunal is unable to hear an appeal against an assessment unless
- the amount of the assessment ‘has been paid or deposited’ to HMRC, or
- the amount has not been paid or deposited because
- HMRC agree that the business would suffer hardship, or
- The tribunal agree that the business would suffer hardship.
If a business decides to appeal against a protective assessment, you should advise it to inform the Tribunal that we have agreed only to request payment if HMRC’s appeal is upheld.
The business may wish to attach a copy of the letter of assessment to the Tribunal with the application form TS-TaxAp1.