Dear

Claim for overpaid VAT on gaming machine takings

Action required when your claim has been rejected by HM Revenue & Customs

The following details are supplementary to those made available by the Federation to assist you in submitting a claim for overpaid VAT on gaming machine takings.

The following information will be useful to assist you in responding to a letter which you may or have received from HM Revenue & Customs’ (HMRC) which states that your claim has been rejected.

Please note, the letter from HMRC must clearly state that your claim has been rejected. If you have received a letter stating that HMRC are ‘considering its position’, ’formulating its opinion’ , or similar then HMRC have not reached a decision and therefore you should not take any action until you receive further correspondence which clearly states that your claim has been rejected.

Appealing to the VAT & Duties Tribunal

As HMRC have rejected your claim then this must be appealed to the VAT & Duties Tribunal (VDT). To submit an appeal you need to complete a Trib 1 form and submit it to be received by the VDT within 30 days of the date of the letter from HMRC rejecting your claim.

The required Trib 1 forms can be found on the Federation’s website at www.nifederationofclubs.com under downloads, alternatively you should contact the Federation via the PRO, Harry Beckinsale who will be pleased to forward a copy of the form by post.

You should complete the blank Trib 1 form using our template as a guide. You will notice that there is various information you will need to insert and this is indicated where the text is <bold and italicised>.

It is important that the Trib 1 form is completed fully and accurately. Provided our template is copied then we would not expect the form to be rejected as incomplete.

When you have completed and signed the Trib 1 form it should be sent to the VDT by fax or post (note this form must be sent to the VDT and not the HMRC officer who has been corresponding with you so far). We would recommend a very brief covering letter is included with the form highlighting the fact that an ‘Application for Stand Over’ has been made on the form.

We would strongly recommend that evidence is retained that the Trib 1 form has been received by the VDT within the above deadline (such as a fax delivery confirmation sheet or a courier receipt proving the VDT had signed for receipt of the form).

Please note, if you do not submit the Trib 1 form within 30 days of the date of the letter from HMRC rejecting you claim then HMRC will consider the matter closed and your claim will not be recognised.

What Happens Next?

You should receive an acknowledgement of your appeal from the VDT with a reference number for your case. If you receive any other correspondence (such as a request for a statement of facts or other information) then please inform the Federation on 07889 800329 or 07889 681714 where you will receive advice on how to proceed.

Essentially there is nothing more to do now until the test case has been decided, which will involve various Court hearings and take several years. This process is due to start in early 2007 the progress of the test case will be communicated as appropriate.

As previously advised, all working papers and correspondence in respect of your claim should be retained indefinitely.

TRIB 1 FORM (click to download) - This form shows you what parts to fill in

TRIB 1 FORM (click to download) - Blank form