Disagree with a tax decision

1. Overview

You can contact HM Revenue and Customs (HMRC) if you have a query about a tax decision. If you don’t understand the decision you can also get advice from HMRC or professional help.

This guide is also available in Welsh (Cymraeg).

HMRC will send you a decision letter that will tell you if you can appeal against a tax decision.

You can appeal against some decisions about:

  • your tax bill (for example Self Assessment, Corporation Tax, VAT)

  • a claim for tax relief

  • a request for information or to check your business records

  • a penalty (for example if you paid your tax late or filed your tax return late
)

Your appeal can be made by someone who deals with your taxes, for example an accountant.

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.

If HMRC didn’t act on information

You may be able to ask HMRC to cancel tax you owe if they didn’t act on information that you, your employer or the Department for Work and Pensions (DWP) gave them.

You can do this if you owe:

  • Income Tax, for example because you were on the wrong tax code
  • Capital Gains Tax
  • Class 4 National Insurance contributions