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HMRC internal manual

Appeals reviews and tribunals guidance

Reviews and appeals for indirect taxes: appealing against a decision or assessment: customer appeals to the tribunal within the time limit

The time limit for customers to appeal against most HMRC decisions is 30 days from the date of the document containing the disputed decision, such as the decision letter, but see also ARTG3060.

If the customer tells the decision maker they want to appeal to the tribunal, the decision maker should give them details of the Tribunals Service website and phone number 0300 123 1024.

If the customer sends the decision maker an appeal the decision maker should send the appeal to the Tribunals Service, tell the customer that they have done so, and offer them further information such as HMRC’s factsheet HMRC 1 (PDF 56KB).

But if the customer has accepted an offer of a review the review officer should explain that they must wait for either the outcome of that review or until the end of the 45 days or other agreed period, whichever is sooner.

Alternatively the decision maker may hear from the Clearing House, see ARTG8320 that the customer has appealed to the tribunal, in which case they should tell the Solicitor’s Office and the review team immediately and follow their instructions.