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Official guidance
Securities Guidance

SG15100 · Introduction and the law: the law on security: Value Added Tax

  • SG15105 · Power to require security for the payment of VAT
  • SG15110 · Meaning of 'relevant goods or services'
  • SG15115 · Taxable person’s right to a review
  • SG15120 · Time limits for review completion
  • SG15125 · Taxable person’s right to appeal to an independent tribunal following notification of a review conclusion
  • SG15130 · Taxable person’s right to appeal to an independent tribunal
  • SG15135 · Power to determine the amount and form of security
  • SG15140 · Power to include existing debt in the quantum
  • SG15145 · Penalty for failure to provide security
  • SG15150 · Compensation orders against convicted persons
  • SG15155 · Application of the provisions of sections 145 to 155 of CEMA 1979 to security prosecutions
  • SG15160 · Power to proceed against company directors, officers, shadow directors, etc
  • SG15165 · Evidence by certificate
  • SG15170 · Power to direct a taxable person to make monthly returns
  • SG15175 · No appeal allowed against a Notice of Direction to make monthly returns
  1. Introduction and the law: the law on security: Value Added Tax: contents
  2. Introduction and the law: the law on security: Value Added Tax: no appeal allowed against a Notice of Direction to make monthly returns

SG15175 | Introduction and the law: the law on security: Value Added Tax: no appeal allowed against a Notice of Direction to make monthly returns

From HM Revenue & Customs · Securities Guidance

Under Regulation 25(2) of the Value Added Tax Regulations 1995, where a taxable person is directed to make monthly returns, they have to comply and there is no provision for an appeal to an independent tribunal. There is the option of judicial review.

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