IPGN4250 - Risks: appeals against officer's decisions
If you do not agree with a decision that HMRC has made, you can either:
· accept an offer of a review
· appeal to an independent tribunal
If you want to do either of these, you must do so within 30 days.
Most disputes can be resolved by a review, without the need
to appeal to a tribunal.
If you accept an offer of a review
An impartial officer who works for HMRC’s Solicitor’s Office and Legal Services (SOLS) team and who specialises in review work will take a fresh look at my decision. They are known as “review officers”.
The review officer will write to let you know the outcome of their review within 45 days, unless they agree a longer period with you. If they agree with HMRC's decision, they’ll uphold it and explain why. If they do not agree, they’ll either cancel or vary my decision and explain why.
If you disagree with the outcome of the review, you can still appeal to the tribunal. You must do this within 30 days of the date of the letter telling you the outcome of the review.
For further information about reviews, go to www.gov.uk and search ‘disagree with a tax decision’,
For reviews, you can email, or write to, HMRC’s Solicitor’s Office and Legal Services directly to accept my offer of review. You’ll find the email and postal addresses below
The SOLS email address is: reviews@hmrc.gov.uk.
If you want to write, their address is: Solicitor’s Office and Legal Services, HM Revenue and Customs, BX9 1ZT.
If you do not want to accept an offer of a review, or you disagree with the outcome of it, you can appeal to an independent tribunal. They will then decide the matter.
For more about tribunals and how to appeal, go to www.gov.uk and search ‘appeal to the tax tribunal’ or call 0300 123 1024.