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HMRC internal manual

Appeals reviews and tribunals guidance

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HM Revenue & Customs
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Reviews and appeals for direct taxes: Appealing against a decision: Time limits for making an appeal

Appeals sent to HMRC

For direct tax appeals the time limit for sending an appeal to HMRC is 30 days from the date the customer receives the formal decision notice, such as the notice of assessment, amendment, closure notice or determination.

For direct tax, notification of a decision is considered to be ‘given’ when the notification is received.

Notifying appeals to the tribunal

For guidance on notifying appeals to the tribunal, see ARTG2410.