Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if HMRC will extend the 30-day challenge period for instances where they disallow VAT.

Taxpayers can challenge certain decisions from HMRC.

For indirect tax, including VAT, HMRC will offer the taxpayer a review in the decision letter. They will have 30 days from the date of the offer to either accept the offer of a review or appeal to the tax tribunal. This is explained in HMRC guidance, available here: Disagree with a tax decision or penalty: Disagree with a tax decision - GOV.UK.

If taxpayers miss the deadline to accept the offer of a review, they will need to provide a reasonable excuse. Further information on what may count as a reasonable excuse is available here: Disagree with a tax decision or penalty: Reasonable excuses - GOV.UK.

If taxpayers want a review but need more time (for example, to gather information to give to the review officer), they can ask HMRC to extend the deadline. They must ask within 30 days of the offer date. Taxpayers cannot get an extension on the deadline to appeal to the tax tribunal.