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HMRC internal manual

Self Assessment Manual

Assessments: non SA assessing: appeals

Appeals may be made by letter after an assessment is received. When such an appeal is received and a postponement requested, the form 64-4(Ack/Post) form should be issued. This can be found in SEES under Forms and Letters under the SAFE category.

For further guidance, see the Appeals, Reviews and Tribunals Guidance (ARTG) at ARTG2000.