OpenLegislation

Paragraph 1 Appealable decisionsI1I2

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

A person may appeal to the tribunal against a decision of an officer of Revenue and Customs in respect of any of the following matters—

(a)

whether to approve the person’s application for registration under section 230 (application for registration);

(b)

whether to suspend the person’s registration under section 232 (suspension of registration);

(c)

whether to give the person a compliance notice under section 233 (compliance notice);

(d)

whether to assess the person to a financial penalty under section 234 or 235 (prohibited interactions with HMRC);

(e)

whether to issue a temporary or permanent ineligibility order to the person under section 236 or 237 (ineligibility orders);

(f)

whether to assess the person to a financial penalty under section 238 (failure to notify clients);

(g)

whether to approve an application under paragraph 10 (temporary relief from suspension of registration pending review or appeal: cases other than amount of tax etc overdue);

(h)

whether to revoke such an approval, or to impose or vary any conditions or restrictions that such an approval is subject to, under paragraph 10.

Annotations

Commencement

I1

Sch. 21 para. 1 in force at 14.7.2026 for specified purposes by S.I. 2026/807, reg. 3

I2

Sch. 21 para. 1 in force at 18.8.2026 for specified purposes by S.I. 2026/807, reg. 4(1)(a) (with reg. 5)