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HMRC internal manual

VAT Refunds

From
HM Revenue & Customs
Updated
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VAT refund claims appeals: Right of appeal

A refusal to pay a claim under Section 80 of the VAT Act 1994 is subject to a right of appeal provided by Section 83(t) of the Act.

A refusal to pay a late claim for input tax under Regulation 29 of the VAT Regulations 1995 is subject to a right of appeal provided by Section 83(c) of the VAT Act 1994.