An insurer or taxable intermediary can apply for a review of any of the following decisions made by HMRC1:
The registration or cancellation of registration of any person2
For the provisions relating to registration and de-registration, see V18.131–V18.140.
Whether a premium is subject to tax or how much tax is due3
For the provisions relating to taxable premiums, see V18.102, V18.103.
Whether a payment falls to be treated as a premium received under a taxable insurance contract by an insurer and chargeable to tax at the higher rate4
For the provisions relating
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 14:38