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Out of time reviews face amendment of appeal provisions

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The Revenue and Customs (Amendment of Appeal Provisions for Out of Time Reviews) Order, SI 2014/1264, ensures that, from 1 June 2014, if HMRC decides not to undertake a review out of time, an appeal may only be brought against the relevant decision if the tribunal gives permission to do so. Currently, a taxpayer has an automatic right to appeal against a decision (within 30 days) if HMRC refuses to review it.

The amendments made by the regulations apply to: customs duties; excise duties; insurance premium tax; VAT; landfill tax; climate change levy; aggregates levy; import and export penalties; decisions to impose penalties in relation to movements of cash; decisions associated with money laundering provisions; and decisions to impose penalties on payment service providers.