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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

From
HM Revenue & Customs
Updated
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Disputes for which there are no appealable decisions

There are some opinions HMRC give that customers do not agree with, which are not appealable.

Human Rights legislation

For general information about human rights legislation see DANSP10000. If

  • a person asserts that the lack of a right of appeal against an HMRC opinion is in contravention of Human Rights legislation, and
  • the matter cannot be resolved through complaints handling procedures (see DANSP08700),

the person may seek a remedy by applying for Judicial Review (JR), see DANSP09000. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)