Taxes Management Act 1970 Schedule 2

Jurisdiction in appeals on claims

Schedule 2 establishes the rules governing how appeals relating to tax claims are handled, including the jurisdiction of the Appeal Tribunal and the procedures that apply when a taxpayer disputes HMRC's decision on a claim.

• When HMRC makes a decision on a tax claim that the taxpayer disagrees with, the taxpayer has a right of appeal to the Appeal Tribunal under the same rules that apply to appeals against tax assessments.
• The Appeal Tribunal has jurisdiction to hear and determine appeals arising from claims, ensuring that disputes over claims receive the same level of independent scrutiny as disputes over assessments.
• The procedural rules that govern ordinary tax appeals — including time limits, notice requirements, and the conduct of hearings — apply equally to appeals on claims.
• This schedule was amended by the Finance Act 1996 to update and streamline the appeal provisions, removing outdated references and aligning the claims appeal process with broader reforms to tax administration.

---