1. Overview

Contact HM Revenue and Customs (HMRC) if you have a query about a tax decision.

You can get advice or professional help first if you don’t understand the decision.

You may be able to appeal against a tax decision you disagree with. This can also be done by someone who deals with your taxes, eg an accountant.

You can appeal against some decisions about:

  • your tax bill, eg Self Assessment, Corporation Tax, VAT
  • a claim for tax relief
  • a request for information or to check your business records
  • a penalty, eg if you paid your tax late, or filed your tax return late

HMRC will write to tell you if you can appeal. You normally have 30 days to appeal.

You’ll usually have to pay your own costs if you appeal a tax decision.

You may be able to delay the payment of a penalty or any tax you owe until your appeal’s been resolved.

You may also be able to ask HMRC to cancel your tax arrears if they haven’t acted on information they’ve been given.