Reviews and appeals for direct taxes: Appealing against a decision: What decisions can be appealed against
The law allows customers a right of appeal against most HMRC decisions, including the following
- an amendment of a self assessment or partnership statement by HMRC
- an assessment to tax which is not a self assessment where a return has been completed for the period covered by the assessment
- a simple assessment where the customer has raised a query under s31AA TMA1970 and been given a final response to that query
- the refusal or removal of gross payment status in CIS cases
- the imposition of a penalty or an interest or penalty determination
- a decision relating to a person’s liability or entitlement to pay National Insurance Contributions
- a direction relieving an employer of liability for under-deducted PAYE
- a determination relating to an employer’s failure to operate PAYE
- certain information notices, such as Para 1 Schedule 36 FA 2008, except where approved in advance by the tribunal
- an appeal against a decision not to suspend a penalty, see CH84050
- a conclusion contained in an ITSA notice, or an amendment of an assessment made by ITSA or CTSA closure notice
- a discovery assessment to tax where a tax return has not been completed for the period covered by the assessment
- appeals against claims decisions OTA75/Schs 5 - 8.
This list is not exhaustive.
A customer may appeal to HMRC against a jeopardy amendment; see EM1955, during an enquiry into their self assessment. But they are not entitled to a review or to notify their appeal to the tribunal until the enquiry has been closed, see EM1955.
If a customer appeals against a jeopardy amendment during an enquiry into their self assessment they may apply to postpone payment of some or all of the tax charged in the usual way, see ARTG2510.