HMAG40240 - General principles: right of appeal

Businesses on which new bespoke conditions have been applied (whether a condition on the approval or as a Commissioners’ Direction) have the right to a review by an independent HMRC team or to appeal directly to an independent Tribunal. Further information on the appeals process can be found in the Appeals Reviews and Tribunals guidance.

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).