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HMRC internal manual

Debt Management and Banking Manual

Ordinary Cause: Appeals, postponements, claims and amendments

Appeals and postponements

Taxpayers have the right to appeal against an assessment within 30 days of its issue if they consider it to be incorrect or excessive.

In most assessed taxes cases, the taxpayer can also apply to postpone payment of amounts considered to be excessive. If there is no application to postpone the tax remains due.

There are also rights of appeal against most other duties, for example penalties and some NIC debts (depending on how these have arisen). Generally speaking there are no postponement provisions for these debts.

Claims to relief

The Taxes Acts provide that certain reliefs may be set against gross income. In effect they reduce the amount of income liable to tax. The number and amount of relief to be given depend on the taxpayer’s particular circumstances. Some reliefs and allowances may be claimed up to six years after the end of the chargeable period.

Amendments to charge

Self assessed taxes, such as SA and CTSA and unassessed taxes such as PAYE (and any associated NIC) can be amended by filing a further tax return