HM Revenue and Customs (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 Income Tax, 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 against 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.

This guide is also available in Welsh (Cymraeg).

If you need help

You can contact HMRC if you have a query about a tax decision.

If you do not understand the decision you can also get advice from HMRC or professional help.

If HMRC did not act on information

You may be able to ask HMRC to cancel tax you owe. You can only do this if HMRC did not act on information that you, your employer or the Department for Work and Pensions (DWP) gave them.

You can ask HMRC if you owe:

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