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HMRC internal manual

Appeals reviews and tribunals guidance

Reviews and appeals for direct taxes: Appealing against a decision: Customer appeals within the time limit

The time limit within which customers must appeal against most HMRC decisions is 30 days. If the customer

  • appeals and asks for further discussions or provides further information to the decision maker, see ARTG2211 
  • appeals and HMRC offer a review, see ARTG2212 
  • appeals and subsequently asks for a review, see ARTG2213 
  • appeals then notifies the appeal to the tribunal, see ARTG2214 
  • appeals against certain penalties or surcharges, see ARTG2215, this includes any Default Paper case, see ARTG8370.