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HMRC internal manual

Appeals reviews and tribunals guidance

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HM Revenue & Customs
Updated
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Reviews and appeals for direct taxes: appealing to the tribunal: how a customer can notify an appeal

Any person who wishes to notify an appeal against an HMRC decision or assessment to the tribunal may do so by completing a Tribunals Service appeal form and sending it to the Tribunals Service or by writing to the Tribunals Service.

The customer can either download an appeal form from the

The customer must have sent a written appeal to HMRC before they can notify a direct tax appeal to the tribunal. The Tribunals Service require that the appeal should contain

  • the customer’s name and address
  • the name and address of the customer’s representative (if any)
  • an address where documents for the customer may be sent or delivered
  • details of the decision appealed against,
  • the grounds of appeal, and
  • the result the customer is seeking

The customer must also send the tribunal a copy of the decision letter, assessment or review conclusion letter that they are appealing against.

The Tribunals Service will process the appeal and tell HMRC that the customer has appealed ARTG8320 and ARTG8360. They will write to the customer and explain to them what they need to do next.

The Tribunals Service will process the appeal on the basis that the customer has already sent an appeal to HMRC. See ARTG8230 for what happens if the customer has not already done this.