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HMRC internal manual

Appeals reviews and tribunals guidance

HM Revenue & Customs
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Reviews and appeals for direct taxes: Appealing against a decision: How to appeal

If a customer wishes to appeal against a decision they must do so

  • by notice in writing
  • sent to HMRC
  • within 30 days of the notification of the decision, see ARTG2190 (unless a different time limit applies, see ARTG2180).

HMRC provides a number of different appeals forms for customers to use depending on the matter being appealed against. An appeal form may be provided with the notification of the decision, or the customer can contact HMRC to obtain a form.

But a customer may instead appeal by writing a letter. Most appeal letters will be easily recognisable, but some might not be so obvious.

For example: The customer may say the assessment is wrong or they don’t agree with it, or they don’t owe the amount of tax charged. The customer does not have to use the word ‘appeal’ for their letter to be one.

If the customer phones to appeal, the decision maker should tell them that they must appeal in writing.

If the customer wishes to notify their appeal to the tribunal they must have already sent the appeal to HMRC, (S49(D)(1) TMA 1970), see ARTG2410.