During an enquiry you and the officer may disagree about the changes to your tax return. Most disagreements are sorted out by discussion. If you cannot agree the Officer may decide the enquiry has reached an end and issue a closure notice. This closure notice is explained in our section at the end of the enquiry.
You may still not agree. At this point you can make an appeal against the conclusions or changes to the return (amendments) A special form will be sent to you with the closure notice. This is called an appeal form. You can use the form or you can just write to us and tell us you want to appeal.
At any time during an enquiry you can ask for the enquiry to be closed by the issue of a closure notice. You may think we have asked enough questions, have enough information and have no reason to carry on any further with the enquiry. If we do not agree to close the enquiry we will treat your request as if it is an appeal.
You can make an appeal against a change (an amendment) we have made to your return or against our conclusions at the end of an enquiry.
You may want to appeal against the conclusion because we have not changed your return when you think we should have, for example if you think your original self-assessment was too high.
In this case there would be no amendment you could appeal against but you could appeal against the conclusion.
When you wish to appeal you must appeal in writing. You can use the appeal form we send you or simply write to us making it clear what you want to appeal about and why.
There is usually a time limit in which you can make an appeal.
When you receive a closure notice at the end of the enquiry it will tell you about the appeal procedure.
You can complain in writing, by phone or fax or by visiting your local office. We will try to settle your complaint as quickly as possible.
If you want to know more about how to complain or how to take your complaint further, ask for C/FS 'Complaints and putting things right' (PDF 264K).
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