VRM14000 - What to do when refusing a claim

Whenever a claim is refused, either in whole or in part, you must ensure that

• you tell the claimant in writing that the claim has been refused,
• you explain why the claim is being refused,
• you tell the claimant about their right to ask for a review of the decision and of their right to appeal to the Tax Tribunal (under section 83(c) or (t)) – see VRM15000, and
• you tell the claimant that they have 30 days from the date of the letter in which to lodge an appeal.

You should not invite further discussion in a decision letter – see the decision of the VAT & Duties Tribunal in John Martin Group (VAT Tribunal Decision 19257); [2006] BVC 2045.