HMDWBK2300 - Overview: Under what circumstances will additional conditions be imposed on a claimant?

Additional conditions will be imposed where it is considered necessary for the protection of the revenue. Generally this will be done where a claimant has a record of non-compliance or there is strong evidence of fraudulent activity.

Where additional conditions are imposed, a claimant has the right to a departmental review and appeal to the VAT and Duties Tribunal.