TTM05340 - The 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% 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, can appeal to have the decision reviewed internally, or appeal to have the decision heard by the Upper Tribunal. If the company seeks an internal review, and does not agree with the decision of that review, it can then appeal to the Upper Tribunal.

The appeal should be delivered to the inspector who issued the notice.

The Upper Tribunal has jurisdiction over such appeals (paragraph 43(1)).

References