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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: Time limit for notifying an appeal

The customer may notify an appeal to the tribunal

  • at any time between appealing against HMRC’s decision or assessment and accepting an offer of a review of HMRC’s decision or assessment (s 49D(1)-(4) TMA 1970), or
  • at any time between appealing against HMRC’s decision or assessment and HMRC sending its latest view of the matter following the customer’s request for a review assessment (s 49D(1)-(4) TMA 1970) , or
  • following a review

    • within 30 days of the date of HMRC’s conclusion of review letter, see ARTG4820, (s 49G(2), (5)(a) TMA 1970), or
    • if HMRC did not complete the review within the 45 days or other agreed period (the ‘review period’) any time from the day after the review period expired to 30 days from the date of the document telling the customer of the decision that the review is treated as having reached, see ARTG4850.

If the customer notifies their appeal to the tribunal outside these time limits, they must ask the tribunal for permission to appeal and explain why their appeal was not notified within the time limits (s 49G(3) TMA 1970).

The customer cannot notify an appeal to the tribunal while a review is being carried out. See ARTG4640 where the customer appeals to the tribunal during a review