Appeal against a tax decision
HM Revenue and Customs (HMRC) will write to tell you if you can appeal. You can use the appeal form you got with your decision letter, or write to HMRC at the address on the letter. You usually have 30 days to appeal.
If you or your business have been affected by coronavirus (COVID-19), HMRC will give you an extra 3 months to appeal any decision dated February 2020 or later. Send your appeal as soon as you can, and explain the delay is because of coronavirus.
You must include:
- your name or business name
- your tax reference number (this will be on the decision letter)
- what you disagree with and why
- what you think the correct figures are and how you’ve calculated them
- your signature
You should also tell HMRC if you have any extra information or if you think they’ve missed something.
If you do not have a letter you can write to the HMRC office related to your return.
If you want to appeal a decision about ‘indirect tax’ (for example VAT, excise duty, customs duty) you can request a review by HMRC or appeal straight to the tax tribunal.
If customs has seized your things because you have not paid duty or VAT, you can ask for your things back.
What happens next
When you appeal you can accept HMRC’s offer of a review, or request one (if it’s for direct tax). HMRC will tell you what to do next.
A review will be carried out by someone who was not involved in the original decision. This usually takes 45 days, but HMRC will contact you if it will take longer.
If you disagree with HMRC’s review
- ask the tax tribunal to hear your appeal - you must usually do this within 30 days of the review decision
- consider alternative dispute resolution (ADR)
Because of coronavirus, HMRC will not object if you ask the tribunal to hear your appeal after 30 days, if both:
- your review decision is dated February 2020 or later
- you ask within 3 months of the normal deadline