On 14 May 2014 the Revenue and Customs (Amendment of Appeal Provisions for Out of Time Reviews) Order 2014 (SI 2014/1264) was made. The Order came into force on 1 June 2014, and, except article 8(2)1, has effect in relation to requests for a review out of time notified to HMRC on or after 1 June 2014.

The amendments made by the Order apply to: 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.

At present, where a taxpayer asks HMRC to review a decision relating to the above taxes outside the applicable time limits, the taxpayer has 30 days to appeal HMRC’s original decision, irrespective of whether HMRC agrees to undertake a review.

The amendments change the rules so that if HMRC decides 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.

To read the Order click here.