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HMRC internal manual

VAT Retail schemes guidance

Eligibility and refusal to allow use of a retail scheme: Appeals against refusal of use

Where we refuse use of a standard scheme as published in a Public Notice, section 83(1)(x) of the VAT Act 1994 provides the retailer with a right of appeal against that decision. They can ask for an officer not previously involved in the matter to review the decision or they can appeal to an independent tribunal. For information about appeals and reviews, see the Appeals Reviews and Tribunals Guidance

If the retailer appeals to the tribunal (whether or not they have had the decision reviewed), the tribunal will consider, among other things, whether we have acted unreasonably, or whether we attached too much or too little weight to the available information in reaching our decision. Decision makers and/or review officers may be required to give evidence at a tribunal hearing. For more information on tribunal hearings, in particular relating to evidence and witnesses, see ARTG8600 First Tier and Upper Tribunals:the tribunal:contents

The retailer does not have a right of appeal against a failure to agree a bespoke scheme, or an adaptation to a standard scheme. But if the retailer does not agree with HMRC’s decision in either of these cases, they may make an application to seek judicial review of our decision (see ARTG12000 - Judicial Review- Contents page)