This paragraph provides an overview of appeals in the specific context of plastic packaging tax.
General right of appeal in respect of plastic packaging tax
An appeal may be made against a decision of HMRC in respect of any of the matters listed in FA 2021, Sch 11, paras 1–2.
HMRC must offer a review of a decision that has been notified to them if an appeal in respect of the decision may be brought under FA 2021, Sch 11, para 1. The offer of the review must be made by notice given to the person at the same time as the decision is notified to them1.
Bringing of plastic packaging tax appeals
An appeal
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