The Economic Crime (Anti-Money Laundering) Levy Regulations 2022

[F1 PART 10 U.K. Reviews and Appeals

Textual Amendments

F1 Pts. 7-10 inserted (with effect in relation to the financial year beginning with April 2022 and subsequent financial years) by The Economic Crime (Anti-Money Laundering) Levy (Amendment) Regulations 2023 (S.I. 2023/369), regs. 1(2), 11

Right to review where the HMRC Commissioners are the appropriate collection authority U.K.

26.— (1) This regulation applies where the appropriate collection authority is the HMRC Commissioners.

(2) The HMRC Commissioners must offer a person liable to pay the levy a review of a decision that is an appealable decision of the HMRC Commissioners.

(3) The offer of a review must be made by notice to the person liable to pay the levy at the same time as the appealable decision is notified.

(4) If a person liable to pay the levy accepts the offer of a review, they must notify the HMRC Commissioners in writing of that acceptance within the period of 30 days beginning with—

(a) the day on which the appealable decision is notified, or

(b) such later day as is set out in a notice, or a further notice, sent by the HMRC Commissioners to the person liable to pay the levy to extend the period of time in which the offer of a review can be accepted.

(5) The HMRC Commissioners—

(a) must review a decision if they receive a notification in accordance with paragraph (4), but

(b) may not review a decision if an appeal has been made.

Review out of time U.K.

27.— (1) The HMRC Commissioners must review a decision if—

(a) the person liable to pay the levy does not accept the offer of a review within the time allowed under regulation 26(4),

(b) the person liable to pay the levy notifies the HMRC Commissioners in writing requesting a review out of time,

(c) the HMRC Commissioners are satisfied that the person liable to pay the levy had a reasonable excuse for not accepting the offer within the time allowed, and

(d) the HMRC Commissioners are satisfied that the person liable to pay the levy made the request without unreasonable delay after the excuse had ceased to apply.

(2) The HMRC Commissioners may not review a decision if an appeal has been made.

Review procedure U.K.

28.— (1) Where the HMRC Commissioners must review a decision, the HMRC Commissioners must, within the review period—

(a) review the appealable decision,

(b) conclude that the appealable decision is to be upheld, varied or cancelled, and

(c) give the person liable to pay the levy notice of the conclusions of the review, with reasons.

(2) Where the HMRC Commissioners do not give notice of the conclusions of the review in accordance with paragraph (1)(c) within the review period—

(a) the review is to be treated as having concluded that the appealable decision is upheld, and

(b) the HMRC Commissioners must notify the person liable to pay the levy of the conclusion which the review is treated as having reached.

(3) In this regulation “the review period” means—

(a) where the HMRC Commissioners have been notified in accordance with regulation 26(4) that a review is required, the period of 45 days beginning with the date on which the HMRC Commissioners were so notified,

(b) where the HMRC Commissioners have decided to undertake a review in accordance with regulation 27(1), the period of 45 days beginning with the date on which the HMRC Commissioners made that decision, or

(c) such other period as the HMRC Commissioners and the person liable to pay the levy may agree.

Reviews where the appropriate collection authority is the Financial Conduct Authority or the Gambling Commission U.K.

29.   Regulations 26 to 28 do not restrict the ability of the Financial Conduct Authority or the Gambling Commission to conduct a review of a decision, at the request of a person liable to pay the levy.

Appealable decisions U.K.

30.— (1) A person may appeal to the tribunal against a decision of the Gambling Commission or the HMRC Commissioners in respect of any of the following matters—

(a) that a person is a person liable to pay the levy;

(b) the amount of levy charged for a financial year;

(c) an assessment of amount of levy due under regulation 11A, 14A or 14B;

(d) whether or not the appropriate collection authority must repay an amount to a person under regulation 18;

(e) the amount that the appropriate collection authority must repay to a person under regulation 18;

(f) whether or not a person is liable to a penalty under regulation 20;

(g) the amount of a penalty payable under regulation 21.

(2) An appeal must be made to the tribunal by the date which is—

(a) 30 days after the date the person making the appeal is notified by the Gambling Commission or the HMRC Commissioners of the appealable decision, or

(b) where the Gambling Commission agrees, or the HMRC Commissioners agree, to review a decision, 30 days after the date on which the person making the appeal is notified of the conclusion of the review.

(3) An appeal may be made after the end of any period specified in paragraph (2) if the tribunal gives permission to do so.

Amounts of levy due must be paid before appeal except in cases of hardship U.K.

31.— (1) An appeal relating to a decision that an amount of levy is due from a person may not be considered by the tribunal unless the amount which the Gambling Commission has, or the HMRC Commissioners have, determined to be due has been paid or deposited with the Gambling Commission or the HMRC Commissioners.

(2) But sub-paragraph (1) does not apply if—

(a) the Gambling Commission is or the HMRC Commissioners are satisfied or, if the Gambling Commission is not or the HMRC Commissioners are not satisfied but the tribunal has decided, on the application of the appellant, that the requirement to pay or deposit the amount would cause the appellant to suffer hardship, and

(b) the appellant has paid or deposited such other amount (if any) by way of security as the Gambling Commission or the HMRC Commissioners or, as the case may be, the tribunal considers appropriate.

Settling of appeals by agreement U.K.

32.— (1) An appropriate collection authority may settle an appeal by way of an agreement in writing (“a settlement agreement”) between the appellant and the appropriate collection authority that is—

(a) entered into before the appeal is determined, and

(b) to the effect that the decision appealed against should be upheld without variation, varied in a particular manner, discharged or cancelled.

(2) Where a settlement agreement is entered into in relation to an appeal, the consequences are to be the same (for all purposes) as if, at the time the agreement was entered into, the tribunal had decided the appeal and had upheld the decision without variation, varied it in that manner, discharged it or cancelled it, as the case may be.

(3) Paragraph (2) does not apply if, within 30 days beginning with the date on which the settlement agreement was entered into, the appellant gives notice in writing to the appropriate collection authority that they wish to withdraw from the agreement.

(4) Where an appeal has been made and—

(a) the appellant notifies the appropriate collection authority, orally or in writing, that the appellant does not wish to proceed with the appeal, and

(b) the appropriate collection authority does not, within 30 days after that notification, give the appellant notice in writing indicating that it is unwilling that the appeal should be withdrawn,

paragraphs (1) to (3) have effect as if, at the date of the appellant’s notification, the appellant and the appropriate collection authority had agreed that the decision under appeal should be upheld without variation.

Payment of levy or penalty where appeal has been determined U.K.

33.   On the determination of an appeal under regulation 30—

(a) any levy or penalty overpaid must be repaid;

(b) any levy or penalty appropriately charged but not yet paid, must be paid,

by the date which is 30 days after the date the appeal is determined.

Payment of levy or penalty where there is a further appeal U.K.

34.— (1) Where the appellant makes a further appeal, the levy or penalty is to be payable or repayable in accordance with the determination of the tribunal, even though the further appeal is pending.

(2) But if the amount payable is altered by the order or judgment of the Upper Tribunal or court, then—

(a) if too much levy or penalty has been paid, the amount overpaid must be refunded, with any interest allowed by the order or judgment, and

(a) if too little levy or penalty has been charged, the amount not yet paid becomes due and payable.]