ECL33500 | Payments of ECL following a determined appeal

Once an appeal has been determined any levy or penalty overpaid must be repaid, and any levy or penalty appropriately charged but not yet paid, must be paid. This must be done by the date which is 30 days after the appeal is determined

If there is a further appeal, the levy or penalty is to be payable or repayable in accordance with the determination of the tribunal, even though the further appeal is pending (S34).

If the amount payable is altered by the order of judgment of the Upper Tribunal or court, then the amount overpaid must be refunded (with any interest allowed by the judgement), or if too little levy or penalty is charged, the amount not yet paid becomes due and payable.