Disagree with a tax decision

Delay payment while appealing

You may be able to delay paying a tax bill or penalty if you disagree with the amount.

Direct tax

If you’ve appealed to HM Revenue and Customs (HMRC) against a direct tax decision (such as Income Tax, Corporation Tax or Capital Gains Tax) write to the HMRC office that sent you the decision, telling them:

  • why you think the amount you’ve been asked to pay is too much

  • what you think the correct amount is and when you’ll pay it

HMRC will tell you in writing if they agree.


If you’ve appealed against a penalty you won’t have to pay until your appeal has been settled.

Indirect tax

If you’ve asked HMRC to review an indirect tax decision, for example VAT or Insurance Premium Tax, you won’t need to pay until the review has finished.

If you appeal to the tax tribunal you’ll usually have to pay the tax before they will hear your appeal. You can ask to delay paying the tax if it would cause you extreme financial difficulty (for example, bankruptcy or liquidation).

Once a final decision has been reached, you must pay any money that you owe in full including interest.


If you’ve asked for a review, or appealed to the tribunal about a penalty, HMRC won’t ask you to pay it until your appeal has been settled.

If you disagree with HMRC’s decision

You can ask for the decision to be reviewed if you don’t agree with the outcome.