ARTG3030 - Reviews and appeals for indirect taxes: appealing against a decision or assessment: who can make an appeal
Source: gov.uk (2025-07-22)


Appeal made by (#IDAMHBJF)VAT (#IDAGIBJF)Excise or Customs (#IDA0IBJF)Environmental taxes, IPT and APD (#IDAJJBJF)Landfill tax (#IDA3JBJF)Third party appeals (#IDATKBJF) Individuals subject to a Bankruptcy Order (#Individuals subject to a Bankruptcy Order)

Appeal made by

An appeal may be made by
- the person who is the subject of the decision, or
- their personal representative or trustee.
In this context a ‘person’ means either a natural or a legal person. It is only solvent entities with a corporate identity, such as companies or limited liability partnerships, who have not been struck from the roll and companies not in administration that have this right and can appeal if they are subject to a decision. Struck off companies may not make an appeal as they are no longer legal persons and insolvent/in administration companies are in the control of their insolvency practitioner/administrator respectively, so they must make the appeal for the company. If a company does go insolvent/into administration during and appeal, the insolvency practitioner/administrator should be contacted to determine whether they intend to continue the appeal in the company name.

In some taxes other interested parties may also be able to appeal - see ARTG3190 (https://www.gov.uk/hmrc-internal-manuals/appeals-reviews-and-tribunals-guidance/artg3190)for further information on 3rd party appeals. Some examples are listed below - but this list is not comprehensive.

VAT
- the recipient of a supply can appeal if they have sufficient interest in maintaining the appeal, in certain circumstances (if the decision maker receives an appeal from a recipient, they should seek advice if necessary from their Legal Group as to whether they should accept the appeal)
- one or more of the partners, if the taxable person is a partnership
- one or more VAT group members.
Excise or Customs
- A person who is liable to pay any excise or customs duty or penalty as a result of the decision may appeal that decision.
- A person on whom conditions or restrictions are imposed by an excise or customs decision may appeal (s 16(2A)(C) FA 1994).
- The owner of goods seized under s139 of the Customs & Excise Management Act 1979.
Environmental taxes, IPT and APD

Any person who is or will be affected by any appealable decision may appeal it.

APD - FA 1994 s13A - 16 and Sch 5.9

IPT - FA 1994 s59-60

Climate Change Levy - FA 2000 Sch 6 121-123

Landfill tax

A developer, or a controller of a landfill site may appeal in certain circumstances, see the general guide to landfill tax.

A person eligible to make an appeal against any decision or assessment under Landfill Tax - FA 1996 s54-56.

Third party appeals

See ARTG3190 (https://www.gov.uk/hmrc-internal-manuals/appeals-reviews-and-tribunals-guidance/artg3190) where a third party who is affected by an indirect tax decision but is not the person receiving the decision wants to appeal or ask for a review.

Individuals subject to a Bankruptcy Order

A person who has been subject to a bankruptcy order does not have any legal standing to make or continue with an appeal – only the trustee in bankruptcy may do so.