ARTG3040 - Reviews and appeals for indirect taxes: Appealing against a decision or assessment: What decision can be appealed against

There is a right of appeal to the tribunal against HMRC decisions only where expressly given so by statute. For indirect taxes this includes but is not limited to

  • VAT Act 1994 section 83(1)
  • Finance Act 1994 s59(1) 鈥� Insurance Premium Tax
  • Finance Act 1996 s54 鈥� Landfill Tax
  • Finance Act 2000 Schedule 6 Para 12(1) 鈥� Climate Change Levy
  • Finance Act 2001 s40(1) 鈥� Aggregates Levy
  • Finance Act 1994 s13A 鈥� Customs and Excise Duties
  • Finance Act 1994 Schedule 5 鈥� Customs and Excise Duties - decisions on ancillary matters
  • Finance Act 2017 Schedule 10 鈥� Soft Drinks Industry Levy

Decisions that are appealable include certain

  • assessments
  • decisions to refuse or reduce claims
  • credits or refunds
  • penalties and decisions not to suspend a penalty
  • rulings and directions, and
  • information notices.

There is more information on appealing specific VAT decisions at ARTG3041.