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IPT09420 | Reviews, appeals and tribunals: decisions subject to the review mechanism

From HM Revenue & Customs · Insurance Premium Tax

Section 59(1) of the Finance Act 1994 lists the decisions of the Commissioners which are subject to the review and appeal mechanisms, being:

  • registration or cancellation of registrations;

  • liability of any premium to tax, and the amount of tax due;

  • entitlement to, and quantification of, credit under regulations under section 55;

  • any assessment;

  • refusal of group registration;

  • liability of the insured;

  • assessments of the insured;

  • the application of the special accounting scheme;

  • requirement of security;

  • penalties;

  • interest;

  • repayment claims;

  • our liability to pay interest.

The Tribunals themselves use three categories for appeals:

Category 1Dishonest conduct, including appeals against penalties for civil evasion which involves an element of guilty knowledge;
Category 2Other penalty appeals; and
Category 3Appeals against assessments, security and all other issues.

Any person affected by a decision may ask for it to be reviewed. This means that an insurer, their customer, or any other person affected by a decision, can ask us to review a decision.

Remember to follow the new procedures contained in Appeals, Reviews and Tribunals guidance (ARTG) from 1 April 2009. See IPT09140 for a summary of the changes.