ARTG3360 - Reviews and appeals for indirect taxes: Payment of tax pending the out come: Hardship and security after the tribunal decision
Where a customer has appealed to the tribunal against an HMRC decision and the tax was not paid because the customer was granted hardship or a certificate for security, once the tribunal has decided the matter the customer must pay any tax due.
If the tribunal finds in the customer바카라 사이트™s favour HMRC must repay any overpaid tax. But see ARTG8930where there is an appeal to the Upper Tribunal or the relevant appellate court.