Value Added Tax Act 1994 section 83B

Right to require review

Section 83B establishes the right of a person to require HMRC to carry out a review of a VAT decision, as an alternative to appealing directly to the tribunal.

• A person with a right of appeal against a VAT decision may require HMRC to review that decision, provided they have not already appealed to the tribunal.
• This right applies to persons other than "P" — that is, persons other than those to whom HMRC has already offered a review under the separate offer of review provisions.
• The request for a review must be notified to HMRC within 30 days of the person becoming aware of the decision in question.
• Requiring a review and appealing to the tribunal are alternative routes — once a tribunal appeal has been made, the right to require a review is no longer available.