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HMRC internal manual

Appeals reviews and tribunals guidance

Reviews and appeals for indirect taxes: Appealing against a decision or assessment: What the appeal must contain

The Tribunals Service require that the appeal must state 

  • the name and address of the person making the appeal
  • the name and address of the representative of the person appealing
  • an address where documents for the person appealing may be sent or delivered
  • details of the assessment, decision or review conclusion appealed against
  • grounds of the appeal, see ARTG3150
  • the result the customer seeks from the appeal.

So if the customer does not use the Tribunals Service appeal form they must include this information in their letter of appeal.

The customer must also send the tribunal a copy of the decision letter, assessment or review conclusion they are appealing against.