Appealing to a tax tribunal

There are a number of different options open to taxpayers that disagree with a tax decision issued by HMRC. The first step is to make an appeal to HMRC against the tax decision. If taxpayers do not agree with HMRC’s appeals review, there are further options available which include making an appeal to a tax tribunal or using the Alternative Dispute Resolution (ADR) process.

The ADR seeks to offer a fair and quick outcome for both parties, helping to reduce costs and avoid a Tribunal case. However, in some cases the cost and effort of going to Tribunal can be worthwhile. If you decide to appeal to the First-tier Tribunal (Tax) in relation to a ‘direct tax’ issue you must have appealed to HMRC first. For ‘indirect tax’ issues such as VAT and excise duties you can usually lodge an appeal straight to the Tribunal.

An appeal must be made within the time limit stated on your decision letter and any disputed tax ‘due’ must usually be paid upfront. An appeal can normally be made online or by post.

Planning notes

We would recommend seeking professional advice to ascertain if there is scope for appealing a decision and to discuss the best way forward. 

Note, that there is a separate procedure to be followed by taxpayers that want to make a complaint about HMRC for issues such as unreasonable delays, mistakes and poor treatment by HMRC’s staff.

Posted in General

Exeter Accountant MJ Smith & Co

Celebrating 25 years of excellence.

Free 1st Meeting
Fixed Fees
Free Support!

Find out more

Client Portal Login

Forgot Password?

Latest News

New guidance published for employers on setting dress codes and sex discrimination

Following a joint report ("High heels and workplace dress codes") published by the House of Commons Women and Equalities Committee …
Read More

Can a builder charge 5% VAT for their services?

Whilst the majority of businesses charge VAT at the standard rate of 20% there are a number of different VAT …
Read More

Pay and expenses for volunteers

There are many rewarding opportunities for volunteering available across the UK. It is a popular misconception that only young people …
Read More