Value Added Tax Act 1994 Schedule 9ZE, Part 7

Appeals (paragraph 42)

Section 42 of Schedule 9ZE sets out the rights of appeal to the tax tribunal for persons affected by decisions made by HMRC under the Import One-Stop Shop (IOSS) scheme, and explains how the existing VAT appeals framework applies to those appeals.

• A person may appeal to the tribunal against a refusal to register them under the IOSS scheme, or against the cancellation of their IOSS registration.
• Appeals may also be made against a refusal to repay an overpayment, a dispute over the amount of such a repayment, or a refusal to repay amounts arising from a decrease in the consideration for a supply.
• Any liability to a default surcharge imposed under the IOSS scheme may likewise be appealed to the tribunal.
• Where HMRC have raised an assessment because of a failure to submit a return or an incorrect return under the IOSS scheme, the normal VAT appeal rules apply as though the IOSS return were a standard VAT return.