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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 to tribunal: Customer sends appeal to tribunal without appealing to HMRC

Where a customer wants to appeal against HMRC’s decision, they must send an appeal to HMRC within 30 days of the date they receive our formal decision notice, such as the notice of assessment, amendment, closure notice or determination.

If the decision maker receives notification from the Tribunals Service that the customer has sent them an appeal form the decision maker should check first whether the customer has already appealed to HMRC.

If the customer has not done so it may be possible to treat this as an appeal to HMRC.

If the decision maker thinks it is appropriate and does not suspect any abuse of the appeal process they may, in the particular circumstances of that case, treat this as an appeal to HMRC.

Otherwise the decision maker should contact the customer and ask them to submit an appeal to HMRC. If they do not the decision maker should apply to the Tribunals Service for the proceedings to be struck out.

If the appeal was received by the tribunal more than 30 days after the date of the decision letter/assessment, etc. see ARTG2420.