The Revenue and Customs (Amendment of Appeal Provisions for Out of Time Reviews) Order 2014

EXPLANATORY NOTE

(This note is not part of the Order)

This Order amends provisions in a variety of enactments relating to the circumstances in which appeals may be brought against decisions of the Commissioners of Her Majesty’s Revenue and Customs (“the Commissioners”), where a request has been made for a review out of time of a decision by HMRC.

The amendments made by this Order apply to the following regimes or decisions: 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.

The amendments change the rules so that where the Commissioners decide 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.

Regulation 8(2) of the Order also corrects a minor error in section 33F(3) of Finance Act 2003.

The Order comes into force on the first day of the month following the month in which it is made, and has effect in relation to out of time requests for review notified to HMRC on or after that date.

A Tax Information and Impact Note has not been prepared for this instrument.