All the appeal rights in respect of ITSA claims relate to
enquiries into claims. Most claims are made in a return, or as an
amendment to a return, and enquiries into them are dealt with in
the same way as any other enquiry into a return. Appeals related to
enquiries into returns are dealt with at AH2100.
Some claims are made outside a return and the statutory provisions for such claims, including appeal rights, are in TMA70/Sch1A. The claimant has rights of appeal in relation to:-
In an enquiry case, the claimant may also make an application
for a closure notice (AH2410).
See EM7300+ for more guidance on enquiries into claims outside a return.
Please note that there is no provision for referral to the Special Commissioners during an enquiry into a claim made outside a return.