V18.153 Reviews and appeals of other mattersAn 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 person2For 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 due3For 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 rate4For the provisions relating to the higher rate,
An insurer or taxable intermediary can apply for a review of any of the following decisions made by HMRC1:
For the provisions relating to registration and de-registration, see V18.131–V18.140.
For the provisions relating to taxable premiums, see V18.102, V18.103.
For the provisions relating to the higher rate,
**Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason.