TTM05340 - »Ê¹ÚÌåÓýapp 75% limit on charters-in: If limit exceeded
Exclusion procedure: Appeals
If HMRC excludes a company or group from tonnage tax because it has exceeded the 75%Â limit, the company or group may appeal against the exclusion notice within 30 days of the date of issue of the notice.
Where a group is appealing, only one appeal may be brought, but it may be brought jointly by two or more members of the group.
A company that disagrees with HMRC’s decision to exclude may appeal to have the decision reviewed internally or by the First-tier Tribunal. If the company seeks an internal review, and does not agree with the decision, it may then appeal to the Tribunal.
»Ê¹ÚÌåÓýapp appeal should be delivered to the officer who issued the notice.
»Ê¹ÚÌåÓýapp Tribunal has jurisdiction over such appeals, FA00/SCH22/PARA43 (1).
References
| Consideration of exclusion by HMRC | TTM05310 |
| Action by officer where limit exceeded | TTM05320 |
| Exclusion procedure | TTM05330 |