EXPP1070 - Introduction: appeals
Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on GOV.UK from HMRC.
If you issue a written decision you must inform the customer of their options if they disagree with your decision. This is referred to as right to be heard (RTBH). You may wish to use the following paragraphs:
If you do not agree with this decision there are 3 options available. Within 30 days of the date of the decision you can
- send new information or arguments to me at the address given on this letter
- request a review of the decision by someone not involved in making the disputed decision. Your request must be in writing and should set out the resons why you do not agree with the decision. Please write to:
HMRC Solicitors Office
Appeals and Reviews
SO987
Newcastle
NE98 1ZZ
or
- appeal direct to the Tribunal who are independent of HMRC
If you opt to have your case reviewed, you will still be able to appeal to the tribunal if you disagree with the outcome.
Further information relating to reviews and appeals is contained in leaflet HMRC1 which can be obtained from our website at:
HM Revenue and Customs decisions - what to do if you disagree