Taxation (International and Other Provisions) Act 2010 section 145

Refusal to issue certificate and appeal against refusal

Section 145 explains what happens when HMRC refuses to issue a certificate exempting payments from special withholding tax, and how the applicant can appeal against that refusal.

• If HMRC is not satisfied that the applicant has provided the required information and documents, the officer must refuse the certificate and give the applicant a written notice setting out the reasons for the refusal.
• The applicant may appeal against the refusal by giving HMRC a written notice of appeal within 30 days of the date of the refusal notice.
• The general appeals rules under Part 5 of the Taxes Management Act 1970 apply to any such appeal.
• If the appeal reaches the First-tier Tribunal (or the Upper Tribunal where applicable), the tribunal may either confirm the refusal or overturn it and direct HMRC to issue the certificate.