VAEC5550 - VAT assessments: types of assessment: protective assessments: appeals

The procedural guidance in this manual only covers the VAT Mainframe and VISION processes. For guidance on the Making Tax Digital and ETMP processes for fully migrated customers, see VAEC0200 and the Making Tax Digital for VAT compliance toolkit.

A person may appeal against a protective assessment in the normal way. There is no requirement to pay the assessment in order to appeal.

You should advise the appellant to inform the tribunal that we have agreed to request payment only if HMRC’s appeal is upheld.

There is further guidance on appeals in ARTG3000.