Corporate report

HMRC’s reviews and appeals

Paper containing information and analysis about reviews of, and appeals against, HMRC’s tax decisions for the period 1 April 2012 to 31 March 2013.


HMRC’s reviews and appeals

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Where a customer disagrees with a decision made by HM Revenue & Customs (HMRC), they can ask for a review, make an appeal to an independent tribunal, or take both actions.

Every year HMRC makes millions of decisions. Customers ask for reviews and make appeals in relation to only a small proportion of decisions.

Information for previous years can be found on the National Archives website.

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