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HMRC internal manual

Appeals reviews and tribunals guidance

Reviews and appeals for indirect taxes: appealing against a decision or assessment: how a customer appeal to the tribunal

Any person who wishes to appeal to the tribunal against an indirect tax decision may do so by completing the appeal form and sending it to the Tribunals Service.

But if the customer is appealing against a Schedule 36 FA2008 information notice they must send their appeal to the decision maker and not directly to the tribunal as the appeals process in these cases always follows the direct tax appeal and review procedure regardless of whether the compliance check relates to a direct or indirect tax matter.

The customer can either download an appeal form from the Tribunals Service website or ring the Tribunals Service orderline 0300 123 1024.