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Where it is decided that a business鈥檚 approval needs either a condition or restriction added, or where the approval is to be refused or revoked that business has a right of appeal. Businesses in receipt of such a decision can ask for it to be reviewed by another HMRC officer who has previously not been involved in the matter, or appeal directly to an independent tribunal. If the business opts for a review, it can still appeal to the tribunal after the review has finished. 听

Further information about reviews and appeals are in factsheet听HMRC1 HMRC Decisions 鈥� What to do if you disagree听on the 188体育 website and the 听Tribunals Service homepage听听

Note, a decision to place a restrictive bespoke condition on a service provider approval can be appealed by both the service provider and the person whose trade is directly affected by it (for example, restrictions on the removal of a specific third party鈥檚 goods from an excise warehouse).听

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