Value Added Tax Act 1994 Schedule 9ZD, paragraph 37

Appeals under the One Stop Shop scheme

Section 37 sets out the rights of appeal to the tax tribunal for persons affected by decisions made under the One Stop Shop (OSS) scheme, including registration decisions, repayment disputes, and default surcharges, and explains how the general VAT appeals framework applies to these OSS-related appeals.

• A person may appeal to the tribunal against refusal or cancellation of OSS registration, refusal or disputed amount of overpayment repayments, refusal of repayments for reduced consideration, or liability to a default surcharge
• The general VAT reviews and appeals rules in Part 5 of the Act apply to OSS appeals as though they were standard appeals under section 83(1)
• Where HMRC have made an assessment under section 73 based on paragraphs 22 or 23, the right of appeal against that assessment applies as if the relevant non-UK return were a UK VAT return
• References in section 84(3) and (5) to matters in section 83(1)(p) are to be read in the same adapted way, ensuring the appeals framework works consistently for OSS assessments