Value Added Tax Act 1994, section 83G

Bringing of appeals

Part V Reviews and Appeals

(1)An appeal under section 83 is to be made to the tribunal before—

(a)the end of the period of 30 days beginning with—

(i)in a case where P is the appellant, the date of the document notifying the decision to which the appeal relates, or

(ii)in a case where a person other than P is the appellant, the date that person becomes aware of the decision, or

(b)if later, the end of the relevant period (within the meaning of section 83D).

(2)But that is subject to subsections (3) to (5).

(3)In a case where HMRC are required to undertake a review under section 83C—

(a)an appeal may not be made until the conclusion date, and

(b)any appeal is to be made within the period of 30 days beginning with the conclusion date.

[F776 (4)In a case where HMRC are requested to undertake a review in accordance with section 83E—

(a)an appeal may not be made—

(i)unless HMRC have notified P, or the other person, as to whether or not a review will be undertaken, and

(ii)if HMRC have notified P, or the other person, that a review will be undertaken, until the conclusion date;

(b)any appeal where paragraph (a)(ii) applies is to be made within the period of 30 days beginning with the conclusion date;

(c)if HMRC have notified P, or the other person, that a review will not be undertaken, an appeal may be made only if the tribunal gives permission to do so.F776]

(5)In a case where section 83F(8) applies, an appeal may be made at any time from the end of the period specified in section 83F(6) to the date 30 days after the conclusion date.

(6)An appeal may be made after the end of the period specified in subsection (1), (3)(b), (4)(b) or (5) if the tribunal gives permission to do so.

(7) In this section “conclusion date” means the date of the document notifying the conclusions of the review. F772]

Definitions used in section 83G 5

tribunal

In this Act “tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.

Defined in s.82 · see it in the full Act

“tribunal” has the meaning given by section 82;

Defined in s.96(1) · see it in the full Act
document

“document” means anything in which information of any description is recorded; and

Defined in s.96(1) · see it in the full Act
relevant period

(b) the “relevant period” in relation to a failure to comply with paragraph 44(2) of this Schedule is the period beginning on the date of the change or alteration concerned and ending on the date on which HMRC received notification of, or otherwise became fully aware of, that change or alteration.

Defined in Sch.9ZA para.78(4) · see it in the full Act

“relevant period”, in relation to relevant premises, means 10 years beginning with the day on which the relevant premises are completed.

Defined in Sch.10 para.35(2) · see it in the full Act
HMRC

“HMRC” means Her Majesty’s Revenue and Customs;

Defined in s.96(1) · see it in the full Act
permission

“permission” means written permission.

Defined in Sch.10 para.34(1) · see it in the full Act

Cases considering section 83G 6

Candido Pereira Rodrigues v The Commissioners for HMRC

[2026] UKUT 75 (TCC) · 12 February 2026Limits

Limits section 83G to appeals under section 83. It therefore did not apply to an appeal against the penalty liability notices issued under paragraph 19 of Schedule 24. (see para [23]) Interprets section 83G(1) as governing the time for appeals under section 83. It did not govern the applicant’s appeals against penalty liability notices issued under paragraph 19. (see paras [21]-[23]) Confirms that the limb concerning a person other than the relevant appellant did not apply. The applicant was the person to whom the notices were issued and was appealing against those notices. (see paras [21]-[23])

Tajinder Pawar v The Commissioners for HMRC

[2025] UKUT 309 (TCC) · 17 September 2025Interprets

Interprets the statutory discretion to admit a VAT appeal after expiry of the appeal deadline. The Upper Tribunal applied the three-stage approach while holding that no ex ante weight should be given to generic CPR factors absent from the statutory test (see paras [27], [84]-[95]).

Medpro Healthcare Limited & Anor v The Commissioners for HMRC

[2025] UKUT 255 (TCC) · 30 July 2025Interprets

The ordinary statutory time limit for bringing the relevant VAT appeals is 30 days. The existence of that limit formed part of the context for the applications for permission to appeal late. (see paras [4], [83]) Section 83G(6) confers an extremely wide, expressly unfettered power to permit a late appeal. It requires a judicial discretion, but does not prescribe ex ante weighting of particular factors. (see paras [4]-[5], [82]-[83], [90]-[97])

What each judgment says about section 83G is in the case-law panel in the full Act.

Amendments and notes

2 notes from legislation.gov.uk

Amendments

  1. F776S. 83G(4) substituted (1.6.2014) by The Revenue and Customs (Amendment of Appeal Provisions for Out of Time Reviews) Order 2014 (S.I. 2014/1264), arts. 1(2), 4 (with art. 1(3))
  2. F772Ss. 83A-83G inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 220