How to appeal against a tax decision

It is not unusual for taxpayers to find themselves in a position where they disagree with a tax decision made by HMRC. There are a number of different options open to taxpayers seeking to use the review and appeals process.

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

As a first step, it is possible to make an appeal against a tax decision. There is normally a 30-day deadline for making a claim, so time is of the essence. HMRC will then carry out a review, usually by using HMRC officers that were not involved in the original decision. A response to an appeal is usually made within 45 days but can take longer for complex issues.

If the taxpayers still disagree with HMRC’s review, there are further options available which include making a formal appeal to the tax tribunal or using the Alternative Dispute Resolution (ADR) process. The ADR uses independent HMRC facilitators to help resolve disputes between HMRC and taxpayer. The use of the ADR seeks to find 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.

Planning note

Apart from missing critical deadlines, appealing decisions with HMRC is not a process for the faint of heart. We would recommend seeking our professional advice in the first instance to help ascertain if there is indeed any scope for appealing a decision and to discuss the best way forward. 

 

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

Amendments to UK data protection law in the event of a no deal Brexit

Following the publication of its technical notice in September 2018 on “Data protection if there’s no Brexit deal”, the government …
Read More

How the £1,000 trading allowance works

There is a £1,000 tax allowances for miscellaneous trading income that has been available to taxpayers since April 2017. This …
Read More

When is lettings relief available?

In general, there is no Capital Gains Tax (CGT) on a property which has been used as the main family …
Read More