Income Tax Act 2007 section 206

Appeal against refusal to authorise compliance certificate

Section 206 provides the right for an issuing company to appeal when HMRC refuses to authorise the issue of a compliance certificate.

• If an HMRC officer refuses to authorise the issue of a compliance certificate, the issuing company has the right to appeal.
• The refusal is treated, for appeal purposes, as if it were a decision disallowing a claim made by the issuing company.
• The appeal follows the standard appeal procedures set out in the Taxes Management Act 1970.
• This ensures the company has recourse to an independent body to challenge the refusal.