ECSH92500 - Appeal

As per Regulation 99 and Regulation 100, a person or business who is the subject of the following decisions by HMRC can appeal the decision to the tribunal: 

  • Regulation 58, to the effect that a person is not a fit and proper person (unless the decision is required by virtue of paragraph (3) of that regulation); 

  • Regulation 59(1), to refuse to register an applicant; 

  • Regulation 60, to suspend or cancel the registration of a registered person; 

  • Regulation 76, to impose a penalty or publish a censuring statement; 

  • Regulation 78(2), to impose a prohibition. 

  • Regulation 25(2), to issue a direction; 

 

Tribunal 

Reg 99(5) states: (5) For the purpose of an appeal under this regulation, the meaning of “tribunal” is as defined in section 82 of the Value Added Tax Act 1994. 

Tribunals relating to supervisory matters previously followed the VAT tax tribunal (VAT and duties tribunals established under Schedule 12 to the Value Added Tax Act 1994), but this was amended in 2009 when the tax tribunals were streamlined, and the VAT tribunal was replaced by the Tax Chamber of the First-tier Tribunal.  

The First-tier Tribunal is split into 7 chambers: War pensions and Armed forces compensation, Social Entitlement, Health Education and Social Care, General Regulatory, Immigration and Asylum, Property and Tax Chamber.  

Tribunals relating to Economic Crime– Supervision (EC-S) decisions are dealt with by the Tax Chamber. 

Powers of the Tribunal 

The tribunal hearing an appeal have the power to: 

  • quash or vary any decision of HMRC, including the power to reduce any financial penalty to such amount (including nil) as the tribunal thinks appropriate; or 

  • substitute the tribunal's own decision for any appealed decision. 

Timeframe for appeals 

Businesses usually have 30 days from the date of the notice of the decision in which to make an appeal. 

If the business has requested a review under Regulation 95, an appeal cannot be made until that review is concluded – at which point the business has 30 days in which to make an appeal. 

The tribunal may allow out of time appeals where it feels this is appropriate.


For operational guidance on appeals, please see ECSH34310.