Commentary

V18.153 Reviews and appeals of other matters

Part V18 Insurance Premium Tax

V18.153 Reviews and appeals of other matters

V18.153 Reviews and appeals of other matters

An insurer or taxable intermediary can apply for a review of any of the following decisions made by HMRC1:

The registration or cancellation of registration of any person2

For the provisions relating to registration and de-registration, see V18.131–V18.140.

Whether a premium is subject to tax or how much tax is due3

For the provisions relating to taxable premiums, see V18.102, V18.103.

Whether a payment falls to be treated as a premium received under a taxable insurance contract by an insurer and chargeable to tax at the higher rate4

For the provisions relating to the higher rate,

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