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Exclusion procedure: Appeals

If HMRC makes a decision to exclude a company or group from tonnage tax because it has been a party to tax avoidance, 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.

»Ê¹ÚÌåÓýapp appeal should be delivered to the officer who issued the notice.

A company that disagrees with HMRC’s decision may appeal to have the decision reviewed internally, or appeal to have the decision heard by the First-tier Tribunal.  If the company seeks an internal review, and does not agree with the reviewer's decision, it may then appeal to the First-tier Tribunal � see FA00/SCH22/PARA43 (1).

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