MTAR30600 - Sanctions and safeguards: reviews and appeals
Overview
The tax adviser registration regime provides rights of review and appeal in relation to specified decisions made by HMRC. These rights are intended to ensure that tax advisers and relevant individuals can challenge HMRC’s decisions and have them independently reconsidered where appropriate. The review and appeal provisions therefore form an important safeguard within the wider sanctions framework.
If a tax adviser disagrees with a decision about their registration that is subject to challenge, they can accept HMRC’s offer of a statutory review or appeal to the Tax Tribunal.
Appealable decisions
Only decisions specified in the legislation carry a right of review or appeal.
The following decisions are appealable:
- refusal of an application for registration;
- suspension of a registration;
- issuance of a compliance notice;
- issuance of a financial penalty;
- issuance of an ineligibility order; and
- certain decisions relating to temporary relief.
This list is set out in paragraph 1 of Schedule 21 to the Finance Act 2026.
HMRC’s offer of statutory review
When HMRC notifies a tax adviser or relevant individual of an appealable decision, it must also offer a review of that decision. The offer of a statutory review does not apply in relation to decisions about temporary relief, or to a decision consisting of a conclusion of a review.
The offer of review will explain how the review may be accepted and the statutory time limit for accepting the offer. A statutory review provides an opportunity for the decision to be reconsidered without the need for immediate tribunal proceedings. Reviews help ensure consistency in HMRC decision-making and may resolve disputes without the cost and time involved in a tribunal appeal.
This provision is set out in paragraph 2 of Schedule 21 to the Finance Act 2026.
Accepting a review
If a tax adviser or relevant individual disagrees with an appealable decision and they wish to accept HMRC’s offer of review, they must do so within the statutory time limit. The rules governing the acceptance of review are set out in paragraphs 3 and 4 of Schedule 21 to the Finance Act 2026.
Where HMRC has offered a review, the tax adviser or relevant individual must notify HMRC that they wish to accept the offer within 30 days beginning with the date on which the notice of the offer was issued.
To accept HMRC’s offer of a statutory review, the tax adviser or relevant individual must contact HMRC Legal Group.
They must tell HMRC:
- their name or business name
- the reference number for their registration application
- the reasons why they disagree with the decision, and any supporting evidence they want HMRC to consider
The person can email HMRC at: reviews@hmrc.gov.uk.
They can also write to HMRC at:
HMRC Legal
Group
HM Revenue and Customs
BX9 1ZT
HMRC may extend the period for accepting the offer of review by issuing a notice to the person concerned. The extension may be to the end of the period of 30 days beginning with the date of the extension notice, or to any other date specified in the notice. Any extension must be granted before the original period for accepting the review has expired.
Late requests for review
Where the period for accepting HMRC’s offer of review has expired, a tax adviser or relevant individual may ask HMRC to accept a late request for review.
HMRC must accept a late request for review where it is satisfied that:
- there was a reasonable excuse for failing to accept the review within the statutory period; and
- the request was made without undue delay after the excuse ceased to apply.
HMRC must notify the person of its decision on any request for a late review.
For more information about what constitutes a reasonable excuse, see CH160200.
Conduct of a review
The conduct of reviews is set out in paragraph 6 of Schedule 21 to the Finance Act 2026.
Where a tax adviser or relevant individual accepts HMRC’s offer of review, the review must be carried out by an authorised officer who was not involved in making the original decision. HMRC’s operational process also ensures that this individual does not work in the same team as the officer who made the original decision.
As part of the review, HMRC must consider any representations made by the tax adviser or relevant individual, provided they are received in sufficient time for proper consideration. The review offer and acceptance process will explain how and where representations should be submitted.
Following completion of the review, the authorised officer may:
- uphold the original decision; or
- vary the original decision; or
- cancel the original decision.
The reviewing officer must notify the tax adviser or relevant individual of the outcome of the review and explain the reasons for the decision. They must do this before the end of:
- the period of 45 days beginning with the date HMRC receives notice accepting the review; or
- any longer period agreed between HMRC and the tax adviser or relevant individual.
If HMRC is required to undertake a review but does not issue notice of its conclusions within the applicable review period, the review is treated as having concluded that the original decision is upheld.
This does not affect the person’s right to pursue any further appeal that may be available under the legislation.
Appeals to the tribunal
A tax adviser or relevant individual may appeal an appealable decision to the First-tier Tribunal (Tax Chamber). They will need to include a copy of the decision they are appealing against. Appeal rights are set out in paragraph 7 of Schedule 21 to the Finance Act 2026.The tribunal is independent of HMRC and will determine the appeal in accordance with the legislation and the evidence presented by the parties. The tribunal may confirm, vary, or cancel HMRC’s decision in accordance with the powers provided by the legislation.
Appeals where the offer of review has not been accepted
Where a tax adviser or relevant individual chooses not to accept HMRC’s offer of review, they may appeal directly to the tribunal. The appeal must be made within:
- 30 days beginning with the date on which HMRC issued the offer of review; or
- where HMRC has extended the period for accepting the offer of review, the extended period specified by HMRC.
After that period has expired, an appeal may only be made if the tribunal grants permission.
Appeals following a review
Where a tax adviser or relevant individual accepts HMRC’s offer of review, they cannot appeal to the tribunal until the review has been treated as concluded.
Once the review has concluded, the person may appeal to the tribunal during the post-review period. This is the period of 30 days beginning with the date on which HMRC issues notice of the review conclusions.
If the appeal is made after the post-review period has ended, the tribunal's permission will be required.
Interaction between reviews and appeals
A tax adviser or relevant individual cannot obtain a review of a decision after appealing that decision to the tribunal.
Where they choose to appeal directly to the tribunal, the review process is no longer available in relation to that decision.
A person may therefore choose to either:
- accept HMRC’s offer of review before pursuing an appeal; or
- appeal directly to the tribunal.
This process is governed by paragraph 5 of Schedule 21 to the Finance Act 2026.