Value Added Tax Act 1994 Schedule 3BA Part 5

Appeals

Schedule 3BA Part 5 sets out the rights of appeal available to businesses registered or seeking registration under the VAT Union scheme (the Mini One Stop Shop scheme for digital services supplied to consumers in other EU member states).

• Businesses can appeal to the tax tribunal against a refusal to register them under the Union scheme or against a cancellation of their existing Union scheme registration.
• Appeals may be made against a refusal to repay overpayments, against the amount of any such repayment, or against a refusal to repay amounts arising from a decrease in consideration for a supply.
• Any liability to a default surcharge imposed under the Union scheme can also be appealed to the tribunal.
• Where HMRC have raised an assessment because a Union scheme return was not submitted or was incorrect, the normal VAT appeal rules for assessments apply, treating the relevant non-UK return as if it were a UK VAT return.