Value Added Tax Act 1994 section 83G

Bringing of appeals

Section 83G sets out the time limits for bringing a VAT appeal to the tribunal and explains how those time limits interact with HMRC's review process.

• Appeals must generally be lodged with the tribunal within 30 days of receiving, or becoming aware of, the relevant HMRC decision.
• Where HMRC are required to carry out a review, or agree to carry out a late review, no appeal may be made until that review is concluded, and the 30-day deadline then runs from the conclusion date.
• Where HMRC decline a late review request, an appeal may only proceed with the tribunal's permission.
• The tribunal may grant permission to appeal outside any of the specified deadlines.