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ECL33100 | Appeals and reviews: appealable decisions

From HM Revenue & Customs · Economic Crime Levy

Customers have a statutory right to appeal to the tribunal for a number of decisions made by HMRC in respect of the Economic Crime Levy. These are listed below:

  1. that a person is a person liable to pay the levy.

  2. the amount of levy charged for a financial year.

  3. an assessment of amount of levy due.

  4. whether or not HMRC must repay an amount to a person.

  5. the amount that HMRC must repay to a person.

  6. whether or not a person is liable to a penalty.

  7. the amount of a penalty payable.