ONSCG9300 - Reviews and appeals: direct tax appealable decisions
It is not likely that direct tax decisions made by clearance teams will carry a right of appeal. There is no direct tax equivalent to section 83(1)(b) [for VAT], and it is unlikely that clearance teams will issue closure notices or assessments, amend returns or refuse claims.If you need more detailed advice on technical aspects of appeals contact the the technical specialist team following the guidance on the Technical specialist teams SharePoint page. Guidance on reviews and appeals can also be found in Appeals reviews and tribunals guidance