1. Overview

You can appeal to the tax tribunal if you disagree with a tax decision by HM Revenue & Customs (HMRC), eg a tax assessment or penalty.

This can also be done by someone who deals with your taxes, eg an accountant.

The tax tribunal is independent of HMRC and will listen to both sides before reaching a decision.

You can also appeal if your goods are seized by HMRC or the UK Border Agency.

Appeal against tax decisions

You can appeal against some decisions about:

  • a direct tax - eg Income Tax, PAYE tax, Corporation Tax or Capital Gains Tax, National Insurance contributions, Statutory Sick Pay
  • an indirect tax - eg VAT surcharge, excise duty, Insurance Premium Tax

You must appeal to HMRC first if the decision is about a direct tax.

If the decision is about a tax assessment for an indirect tax, you usually have to pay the tax before you can appeal.

If this will cause you serious problems, ask HMRC if your case can go ahead without the payment.

Tax credit appeals are dealt with by the social security and child support tribunal.

Appeal about seized goods

You can appeal to the tribunal if HMRC or UK Border Agency officers seize your goods.

You must ask the organisation that seized your goods to review its decision before you can appeal to the tribunal.

Find out more about what you can do if your goods are seized by customs.

Help and advice

You can represent yourself or find a tax adviser or accountant to help with your appeal.

You usually have to pay your own costs.

You can get free advice from:

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