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EAIG8300 | Protective assessments: appeals

From HM Revenue & Customs · Excise Assessments Interim Guidance

Under section 16(3) Finance Act 1994, the Tribunal is unable to hear an appeal against an assessment unless

  • the amount of the assessment ‘has been paid or deposited’ to HMRC, or

  • adequate security has been given for the payment of the amount, or

  • the amount has not been paid or deposited because HMRC agree that the business would suffer hardship, or

  • the tribunal agree that the business would suffer hardship.

If a business decides to appeal against a protective assessment, you should advise it to inform the Tribunal that we have agreed only to request payment if HMRC’s appeal is upheld.