V5.406 VAT Appeals—Matters That Cannot Be Appealed

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Commentary

Part V5 Compliance, enforcement and appeals

This paragraph covers matters related to VAT that cannot be appealed. Specific matters that can be appealed are covered in V5.404.

Overview of matters that cannot be appealed

In very broad terms, an appeal does not lie to a tribunal unless¹:

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•�� HMRC have made a decision, see V5.403 on the nature of a decision
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•�� that decision falls within the tribunal's jurisdiction, see V5.404 and V5.405 on the supervisory jurisdiction of the tribunal
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•�� the appellant has sufficient legal interest to maintain the appeal, see V5.402 on the appellant and sufficient legal interest

There is also no right to appeal in relation to VAT matters unless the amount assessed or determined to be payable has been paid or deposited with HMRC (except where it would cause 'hardship'). The requirement to pay disputed VAT and the exception for hardship is covered in V5.424.

The

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