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HMRC internal manual

Appeals reviews and tribunals guidance

HM Revenue & Customs
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Reviews and appeals for indirect taxes: Appealing against a decision or assessment: What decision can be appealed against

The law allows customers a right of appeal against particular HMRC decisions, including

  • assessments
  • decisions to refuse or reduce claims
  • credits or refunds
  • penalties and decisions not to suspend a penalty
  • certain rulings and directions, and
  • certain information notices