HMAG30140 - Registration and approval: right of appeal
Where it is decided that a business’s 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.
Further information about reviews and appeals are in factsheet HMRC1 HMRC Decisions — What to do if you disagree on the GOV.UK website and the Tribunals Service homepage
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’s goods from an excise warehouse).