V5.424 VAT appeals—requirement to pay tax in dispute
An appeal against a decision with respect to any of the matters mentioned in VATA 1994, s 83(1)(b), (n), (p), (q), (ra), (zb) or (sa1) – see below for the related matters – may not be entertained by a tribunal unless one or other of the following conditions is met2:
• The amount which HMRC has determined to be payable as VAT (or, in the case of an appeal under VATA 1994, s 83(1)(sa), has notified by assessment) has been paid or deposited with HMRC. It is insufficient to tender a smaller sum3. Where the recipient of a supply is challenging the tax charged on goods or services supplied to him, the tax is deemed to have been paid or deposited when the supplier includes it in his VAT return4. A certificate of HMRC that any tax shown as due in any assessment has not been paid is sufficient evidence of that fact until the contrary is proved5.
• HMRC is satisfied, or (if HMRC is not so satisfied and the Tribunal, on the application of the appellant, decides6) that the requirement to pay or deposit the specified amount would cause the
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