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Official guidance
Insurance Premium Tax

IPT09400 · Reviews, appeals and tribunals: contents

  • IPT09410 · Reviews, appeals and tribunals: purpose and outline of this section
  • IPT09420 · Reviews, appeals and tribunals: decisions subject to the review mechanism
  • IPT09430 · Reviews, appeals and tribunals: timetable for reviews
  • IPT09440 · Reviews, appeals and tribunals: appeals to the Tribunal
  • IPT09450 · Reviews, appeals and tribunals: role of the Issuing Officer
  • IPT09460 · Reviews, appeals and tribunals: role of Reviewing Officer
  • IPT09470 · Reviews, appeals and tribunals: role of Solicitor's Office
  • IPT09480 · Reviews, appeals and tribunals: timetable for appeals
  • IPT09490 · Reviews, appeals and tribunals: conduct of local reviews and appeals
  1. Reviews, appeals and tribunals: contents
  2. Reviews, appeals and tribunals: conduct of local reviews and appeals

IPT09490 | Reviews, appeals and tribunals: conduct of local reviews and appeals

From HM Revenue & Customs · Insurance Premium Tax

It is important that reviews and the reconsideration of cases where appeals have been lodged should be carried out in a critical way. If we are in the wrong, for whatever reason, we should be prepared to admit it. That way we keep our costs and those of the insurer, or other appellant, to a minimum.

Remember to follow the new procedures contained in Appeals, Reviews and Tribunals guidance (ARTG) from 1 April 2009.

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