Cookies on GOV.UK

We use some essential cookies to make this website work.

We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.

We also use cookies set by other sites to help us deliver content from their services.

You have accepted additional cookies. You can change your cookie settings at any time.

You have rejected additional cookies. You can change your cookie settings at any time.

View cookies
Skip to main content
GOV.UK

Navigation menu

Menu
Search GOV.UK

Services and information

  • Benefits
  • Births, death, marriages and care
  • Business and self-employed
  • Childcare and parenting
  • Citizenship and living in the UK
  • Crime, justice and the law
  • Disabled people
  • Driving and transport
  • Education and learning
  • Employing people
  • Environment and countryside
  • Housing and local services
  • Money and tax
  • Passports, travel and living abroad
  • Visas and immigration
  • Working, jobs and pensions

Government activity

  • Departments

    Departments, agencies and public bodies

  • News

    News stories, speeches, letters and notices

  • Guidance and regulation

    Detailed guidance, regulations and rules

  • Research and statistics

    Reports, analysis and official statistics

  • Policy papers and consultations

    Consultations and strategy

  • Transparency

    Data, Freedom of Information releases and corporate reports

Search

    When search suggestions are available use up and down arrows to review and enter to select. Touch device users, explore by touch or with swipe gestures.

    Beta This part of GOV.UK is being rebuilt – find out what beta means

    1. Home
    2. Crime, justice and law
    3. Administrative justice reform
    HMRC internal manual

    Appeals reviews and tribunals guidance

    From:
    HM Revenue & Customs
    Published
    5 March 2016
    Updated:
    19 May 2025 - See all updates
    1. Back to contents

    ARTG1000 - Introduction: Contents page

    1. ARTG1010
      Background
    2. ARTG1020
      Litigation and Settlement Strategy
    3. ARTG1030
      Reviews of HMRC decisions
    4. ARTG1040
      Human Rights Act
    5. ARTG1050
      Application of guidance to different taxes
    6. ARTG1060
      Guidance - direct taxes
    7. ARTG1070
      Guidance - indirect taxes
    8. ARTG1080
      Guidance - restoration decisions
    9. ARTG1090
      Guidance - Tax Credits, Child Benefit, Child Trust Fund and other HMRC decisions
    10. ARTG1100
      Complaints and appeals
    Next page

    Is this page useful?

    • Maybe
    Thank you for your feedback

    Help us improve GOV.UK

    Don’t include personal or financial information like your National Insurance number or credit card details.

    Help us improve GOV.UK

    To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).

    Services and information

    • Benefits
    • Births, death, marriages and care
    • Business and self-employed
    • Childcare and parenting
    • Citizenship and living in the UK
    • Crime, justice and the law
    • Disabled people
    • Driving and transport
    • Education and learning
    • Employing people
    • Environment and countryside
    • Housing and local services
    • Money and tax
    • Passports, travel and living abroad
    • Visas and immigration
    • Working, jobs and pensions

    Government activity

    • Departments
    • News
    • Guidance and regulation
    • Research and statistics
    • Policy papers and consultations
    • Transparency
    • How government works
    • Get involved

    Support links

    • Help
    • Privacy
    • Cookies
    • Accessibility statement
    • Contact
    • Terms and conditions
    • Rhestr o Wasanaethau Cymraeg
    • Government Digital Service
    All content is available under the Open Government Licence v3.0, except where otherwise stated
    © Crown copyright