MTT55520 - Administration: Compliance: Appeals: Making an appeal

The filing member may appeal against any of the following decisions on tax:

the conclusion of a compliance check, where an amendment is required in the closure notice
a partial closure notice
an assessment of a penalty
a discovery assessment
an assessment, or supplementary assessment, for excessive repayment of tax
a jeopardy amendment during a compliance check to prevent loss of tax

Although not a decision on tax, a person served a payment notice to pay an MTT liability may also appeal against the notice in limited circumstances.

This is set out in paragraph 55, schedule 14 to Finance (No.2) Act 2023.

The notice of appeal must be given to HMRC in writing within 30 days of the specified date.

The notice of appeal must specify the grounds of appeal.

The ‘specified date’ is:

for appeals against the conclusion of a compliance check, the date on which the closure notice was issued
for appeals against a discovery assessment, a penalty, or an assessment for excessive repayment of tax, the date on which the notice of assessment was issued
for appeals against a jeopardy amendment, the date on which the jeopardy amendment notice was issued

A late notice of appeal may be accepted after the 30-day limit if either:

HMRC must agree to notice being given after the 30-day limit if:

the appellant has requested in writing that HMRC do so,
HMRC are satisfied that there was a reasonable excuse for not giving the notice within the relevant time limit, and
the request has been made without unreasonable delay.

HMRC must notify the appellant of whether the request has been agreed or not.

Multinational Top-up Tax and Domestic Top-up Tax