How do I appeal a VAT penalty? How can I request a Statutory Review? How do I appeal an HMRC decision?   

This is a freeview 'At a glance' guide to making a VAT appeal.

At a glance

The process of making a VAT appeal largely follows that of direct taxes, however, there are some differences.

  • Where you are appealing against a VAT assessment, the VAT in dispute will need to be paid or deposited for the appeal to be entertained, unless you can demonstrate that to do so would cause hardship and a successful application is made to HMRC (or the tribunal, where HMRC refuse the application). 

See:

How to appeal an HMRC decision

  • Disagree with an HMRC decision? How to appeal, what type of decision can you appeal and what are your different options when you disagree with HMRC? What are the key steps in making an appeal?

How to appeal a tax penalty

  • What are the steps in making an appeal? What should your appeal cover? What does recent case law say on this topic?

Statutory Review

  • What is a Statutory Review? Is it automatic? What happens in a Statutory Review? Can you challenge a Statutory Review's findings? Can you influence a Statutory Review? 

VAT penalties

  • When do penalties apply for VAT? What penalties are charged and how can they be mitigated?


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