VSIM7300 - Processes and procedures: appeals and reviews

This guidance deals with interest matters in respect of prescribed accounting periods starting on or before 31 December 2022. Interest matters with effect from 01 January 2023 are dealt with under Finance Act 2009.

Section 83(1) (s) VATA allows an appeal to the First Tier Tribunal against decisions relating to any liability of HMRC to pay statutory interest (SI) and or the amounts of (SI) paid.

HMRC must offer a statutory review of all appealable decisions, the taxpayer has 30 days within which to take up that offer or appeal direct to the Tribunal.

If the taxpayer doesn't take up the offer of a review but provides new information or arguments, those representations must be given consideration. If the decision remains the same the taxpayer will have a further 30 days within which to appeal.

If the taxpayer takes up the offer of a review and the outcome of that review confirms the original decision, the taxpayer will have a further 45 days in which to appeal.

The Appeals, Reviews and Tribunals Guidance (ARTG) sets out in detail the procedures you should follow if a taxpayer or their representative requests a review or appeal against any appealable decision.