Disagree with a tax decision

Appeal against a tax decision

How to appeal

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 normally have 30 days to appeal.

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 don’t 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.

What happens next

When you appeal you can accept HMRC’s offer of a review, or request one (if it’s for indirect tax). HMRC will tell you what to do next.

A review will be carried out by someone who wasn’t 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

You can: