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, see V18.114.Whether an insurer
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, see V18.114.
**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.