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SCHEDULES

SCHEDULE 6U.K. Climate change levy

Modifications etc. (not altering text)

C1Sch. 6 modified (coming into force in accordance with art. 1 of the amending S.I.) by The Climate Change Levy (Suspension of Recycling Exemption) Order 2011 (S.I. 2011/1023), arts. 1, 2, 3

C2Sch. 6 modified (retrospective to 26.3.2013) by Finance Act 2013 (c. 29), Sch. 42 para. 1(1)

Part XIU.K. Review and appeal

[F1Appeals]U.K.

Textual Amendments

121(1)[F2Subject to paragraph 122, an appeal shall lie to an appeal tribunal from any person who is or will be affected by any decision of HMRC with respect to any of the following matters—] U.K.

(a)whether or not a person is charged in any case with an amount of levy;

(b)the amount of levy charged in any case and the time when the charge is to be taken as having arisen;

(c)the registration of any person for the purposes of the levy or the cancellation of any registration;

(d)the person liable to pay the levy charged in any case, the amount of a person’s liability to levy and the time by which he is required to pay an amount of levy;

(e)whether to prepare a special utility scheme for a utility;

(f)the imposition of a requirement on any person to give security, or further security, under paragraph 139 and the amount and manner of providing any security required under that paragraph;

(g)whether or not liability to a penalty or to interest on any amount arises in any person’s case under any provision made by or under this Schedule, and the amount of any such liability;

(h)any matter the decision as to which is [F3appealable] under this paragraph of this Part of this Schedule in accordance with paragraph 99(6) or (7);

(i)the extent of any person’s entitlement to any tax credit or to a repayment in respect of a tax credit and the extent of any liability of the Commissioners under this Schedule to pay interest on any amount;

(j)whether or not any person is required to have a tax representative by virtue of any regulations under paragraph 114;

(k)the giving, withdrawal or variation, for the purposes of any such regulations, of any approval or direction with respect to the person who is to act as another’s tax representative;

(l)the giving, withdrawal or variation of a utility direction under paragraph 151(1);

(m)whether a body corporate is to be treated, or is to cease to be treated, as a member of a group, the times at which a body corporate is to be so treated and the body corporate which is, in relation to any time, to be the representative member for a group;

(n)any matter not falling within the preceding paragraphs the decision with respect to which is contained in—

(i)an assessment under paragraph 78 or 79 in respect of an accounting period in relation to which any return required to be made by virtue of regulations under paragraph 41 has been made, or

(ii)an assessment under any provision of this Schedule other than paragraph 78 or 79.

F4(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F4(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F4(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F4(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F4(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F4(7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F4(8). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F4(9). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(10)This paragraph has effect subject to paragraph 99(5).

Textual Amendments

[F5Offer of reviewU.K.

Textual Amendments

121A(1)HMRC must offer a person (P) a review of a decision that has been notified to P if an appeal lies under paragraph 121 in respect of the decision.U.K.

(2)The offer of the review must be made by notice given to P at the same time as the decision is notified to P.

(3)This paragraph does not apply to the notification of the conclusions of a review.

Right to require reviewU.K.

121B(1)Any person (other than P) who has the right of appeal under paragraph 121 against a decision may require HMRC to review that decision if that person has not appealed to the appeal tribunal under paragraph 121G.U.K.

(2)A notification that such a person requires a review must be made within 30 days of that person becoming aware of the decision.

Review by HMRCU.K.

121C(1)HMRC must review a decision if—U.K.

(a)they have offered a review of the decision under paragraph 121A, and

(b)P notifies HMRC accepting the offer within 30 days from the date of the document containing the notification of the offer.

(2)But P may not notify acceptance of the offer if P has already appealed to the appeal tribunal under paragraph 121G.

(3)HMRC must review a decision if a person other than P notifies them under paragraph 121B.

(4)HMRC shall not review a decision if P, or another person, has appealed to the appeal tribunal under paragraph 121G in respect of the decision.

Extensions of timeU.K.

121D(1)If under paragraph 121A, HMRC have offered P a review of a decision, HMRC may within the relevant period notify P that the relevant period is extended.U.K.

(2)If under paragraph 121B another person may require HMRC to review a matter, HMRC may within the relevant period notify the other person that the relevant period is extended.

(3)If notice is given the relevant period is extended to the end of 30 days from—

(a)the date of the notice, or

(b)any other date set out in the notice or a further notice.

(4)In this paragraph “relevant period” means—

(a)the period of 30 days referred to in—

(i)paragraph 121C(1)(b) (in a case falling within sub-paragraph (1)), or

(ii)paragraph 121B(2) (in a case falling within sub-paragraph (2)), or

(b)if notice has been given under sub-paragraph (1) or (2), that period as extended (or as most recently extended) in accordance with sub-paragraph (3).

Review out of timeU.K.

121E(1)This paragraph applies if—U.K.

(a)HMRC have offered a review of a decision under paragraph 121A and P does not accept the offer within the time allowed under paragraph 121C(1)(b) or 121D(3); or

(b)a person who requires a review under paragraph 121B does not notify HMRC within the time allowed under that paragraph or paragraph 121D(3).

(2)HMRC must review the decision under paragraph 121C if—

(a)after the time allowed, P, or the other person, notifies HMRC in writing requesting a review out of time,

(b)HMRC are satisfied that P, or the other person, had a reasonable excuse for not accepting the offer or requiring review within the time allowed, and

(c)HMRC are satisfied that P, or the other person, made the request without unreasonable delay after the excuse had ceased to apply.

(3)HMRC shall not review a decision if P, or another person, has appealed to the appeal tribunal under paragraph 121G in respect of the decision.

Nature of review etcU.K.

121F(1)This paragraph applies if HMRC are required to undertake a review under paragraph 121C or 121E.U.K.

(2)The nature and extent of the review are to be such as appear appropriate to HMRC in the circumstances.

(3)For the purpose of sub-paragraph (2), HMRC must, in particular, have regard to steps taken before the beginning of the review—

(a)by HMRC in reaching the decision, and

(b)by any person in seeking to resolve disagreement about the decision.

(4)The review must take account of any representations made by P, or the other person, at a stage which gives HMRC a reasonable opportunity to consider them.

(5)The review may conclude that the decision is to be—

(a)upheld,

(b)varied, or

(c)cancelled.

(6)HMRC must give P, or the other person, notice of the conclusions of the review and their reasoning within—

(a)a period of 45 days beginning with the relevant date, or

(b)such other period as HMRC and P, or the other person, may agree.

(7)In sub-paragraph (6) “relevant date” means—

(a)the date HMRC received P’s notification accepting the offer of a review (in a case falling within paragraph 121A), or

(b)the date HMRC received notification from another person requiring review (in a case falling within paragraph 121B), or

(c)the date on which HMRC decided to undertake the review (in a case falling within paragraph 121E).

(8)Where HMRC are required to undertake a review but do not give notice of the conclusions within the time period specified in sub-paragraph (6), the review is to be treated as having concluded that the decision is upheld.

(9)If sub-paragraph (8) applies, HMRC must notify P, or the other person of the conclusion which the review is treated as having reached.

Bringing of appealsU.K.

121G(1)An appeal under paragraph 121 is to be made to the appeal tribunal before—U.K.

(a)the end of the period of 30 days beginning with—

(i)in a case where P is the appellant, the date of the document notifying the decision to which the appeal relates, or

(ii)in a case where a person other than P is the appellant, the date that person becomes aware of the decision, or

(b)if later, the end of the relevant period (within the meaning of paragraph 121D).

(2)But that is subject to sub-paragraphs (3) to (5).

(3)In a case where HMRC are required to undertake a review under paragraph 121C—

(a)an appeal may not be made until the conclusion date, and

(b)any appeal is to be made within the period of 30 days beginning with the conclusion date.

[F6(4)In a case where HMRC are requested to undertake a review by virtue of paragraph 121E—

(a)an appeal may not be made to an appeal tribunal—

(i)unless HMRC have notified P, or the other person, as to whether or not a review will be undertaken, and

(ii)if HMRC have notified P, or the other person, that a review will be undertaken, until the conclusion date;

(b)any appeal where paragraph (a)(ii) applies is to be made within the period of 30 days beginning with the conclusion date;

(c)if HMRC have notified P, or the other person, that a review will not be undertaken, an appeal may be made only if the appeal tribunal gives permission to do so.]

(5)In a case where paragraph 121F(8) applies, an appeal may be made at any time from the end of the period specified in paragraph 121F(6) to the date 30 days after the conclusion date.

(6)An appeal may be made after the end of the period specified in sub-paragraph (1), (3)(b), (4)(b) or (5) if the appeal tribunal gives permission to do so.

(7)In this paragraph “conclusion date” means the date of the document notifying the conclusions of the review.]

Textual Amendments

[F7Appeals: further provisions]U.K.

Textual Amendments

122F8(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.

[F9(2)Subject to sub-paragraphs (2A) and (2B), where an appeal relates to a decision (whether or not contained in an assessment) that an amount of levy is due from any person, it shall not be entertained unless the amount which HMRC have determined to be due has been paid or deposited with them.]

[F10(2A)In a case where the amount determined to be payable as levy has not been paid or deposited an appeal shall be entertained if—

(a)HMRC are satisfied (on the application of the appellant), or

(b)the appeal tribunal decides (HMRC not being so satisfied and on the application of the appellant),

(2B)Notwithstanding the provisions of sections 11 and 13 of the Tribunals, Courts and Enforcement Act 2007, the decision of the appeal tribunal as to the issue of hardship is final.]

(3)On an appeal under this paragraph relating to a penalty under paragraph 98 (evasion), the burden of proof as to the matters specified in paragraphs (a) and (b) of sub-paragraph (1) of that paragraph shall lie upon the Commissioners.

Textual Amendments

Determinations on appealU.K.

123(1)Where, on an appeal under paragraph [F11121]—U.K.

(a)it is found that an assessment of the appellant F12... is an assessment for an amount that is less than it ought to have been, and

(b)the appeal tribunal give a direction specifying the correct amount,

the assessment shall have effect as an assessment of the amount specified in the direction and (without prejudice to any power under this Schedule to reduce the amount of interest payable on the amount of an assessment) as if it were an assessment notified to the appellant in that amount at the same time as the original assessment.

(2)On an appeal under paragraph [F13121], the powers of the appeal tribunal in relation to any decision of the Commissioners shall include a power, where the tribunal allow an appeal on the ground that the Commissioners could not reasonably have arrived at the decision, either—

(a)to direct that the decision, so far as it remains in force, is to cease to have effect from such time as the tribunal may direct; or

(b)to require the Commissioners to conduct, in accordance with the directions of the tribunal, [F14a review or] a further review of the original decision [F15as appropriate].

(3)Where, on an appeal under paragraph [F16121], the appeal tribunal find that a liability to a penalty or to an amount of interest arises, the tribunal shall not give any direction for the modification of the amount payable in respect of that liability except—

(a)in exercise of a power conferred on the tribunal by paragraph 104(1) (penalties) or paragraph 70(6) or (9), 86(3) or (6) or 109(5) or (8) (penalty interest); or

(b)for the purpose of making the amount payable conform to the amount of the liability imposed by this Schedule.

(4)Where, on an appeal under paragraph [F17121], it is found that the whole or part of any amount paid or deposited in pursuance of paragraph 122(2) is not due, so much of that amount as is found not to be due shall be repaid with interest [F18at the rate applicable under section 197 of the Finance Act 1996].

(5)Where, on an appeal under paragraph [F19121], it is found that the whole or part of any amount due to the appellant by way of any repayment in respect of a tax credit has not been paid, so much of that amount as is found not to have been paid shall be paid with interest [F20at the rate applicable under section 197 of the Finance Act 1996].

(6)Where—

(a)an appeal under paragraph [F21121] has been entertained notwithstanding that an amount determined by the Commissioners to be payable as levy has not been paid or deposited, and

(b)it is found on the appeal that that amount is due,

[F22it shall be paid with interest at the rate applicable under section 197 of the Finance Act 1996]

[F23(6A)Interest under sub-paragraph (6) shall be paid without any deduction of income tax.]

[F24(7)Sections 85 and 85B of the Value Added Tax Act 1994 (settling of appeals by agreement and payment of tax where there is a further appeal) shall have effect as if—

(a)the references to section 83 of that Act included references to paragraph 121 above, and

(b)the references to value added tax included references to climate change levy.]

Textual Amendments