Appealing against an HMRC Corporation Tax decision

Your Corporation Tax dealings with HM Revenue & Customs (HMRC) will normally be routine. But HMRC may make decisions about your company or organisation's Corporation Tax affairs that you don't agree with. If this happens, you may be able to challenge the decision.

On this page:

What your company or organisation can appeal against

Corporation Tax amendments, notices, assessments or penalty determinations you might disagree with and can appeal against include:

  • a penalty for filing your Company Tax Return late or not at all
  • a penalty for filing an incorrect Company Tax Return, claim or accounts
  • a penalty for not keeping proper business records - or for not keeping them long enough
  • a formal notice from HMRC asking for documents and information during an enquiry
  • a penalty for not providing the documents or information requested in a formal notice
  • an amendment HMRC made to your Company Tax Return during or at the end of an enquiry
  • a discovery assessment or discovery determination HMRC made to 'correct' (or put right) your Corporation Tax position

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How to appeal against an HMRC decision

You normally send a written appeal to your Corporation Tax Office. Most appeals are settled at this stage by reaching an agreement with HMRC. If you are unable to settle the appeal with HMRC there are other options available for you to have the decision reviewed by HMRC or heard by an independent tribunal.

For further information on how to appeal against an HMRC Corporation Tax decision and the options available to you if you and HMRC are unable to agree, follow the link below.

How to appeal against an HMRC Corporation Tax decision

Find your Corporation Tax Office

Corporation Tax late filing penalties

If any of the following applies, HMRC has provided a form to help you to make a reasonable excuse claim:

  • you have submitted your online return late due to IT problems
  • you have sent a paper return to HMRC when you should have filed online
  • your online return includes accounts/computations as a PDF file where they should be in Inline eXtensible Business Reporting Language (iXBRL) format

Follow the link to read more about what counts as a reasonable excuse for filing your online return late and how to make your claim.

Making a reasonable excuse claim

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When you can't appeal a decision but you can do something about it

Sometimes you might not be able to appeal against something you don't agree with. But there might still be something you can do about it.

If you haven't filed your Company Tax Return

If you don't file a Company Tax Return at all, your company or organisation will be penalised.

HMRC will also tell your company how much Corporation Tax to pay. This is known to HMRC as a 'determination'.

Your company cannot appeal against a determination as such. You can however replace it (displace it or set it aside) by filing your outstanding Company Tax Return and paying the amount of Corporation Tax you've calculated in that return.

Determinations: what if you don't file a Company Tax Return

Interest charged on Corporation Tax paid late or not at all

If you don't pay all your company or organisation's Corporation Tax on time, you'll have to pay interest from when it should have been paid until you pay it.

If you want to know more about why you've had to pay interest or how it's been calculated, you can ask your Corporation Tax Office.

If you don't think you should have to pay interest you can't appeal but you can make an 'interest objection', asking HMRC to look into your particular circumstances. You should write to your Corporation Tax Office:

  • saying what you don't agree with
  • giving your reasons for disagreeing

You should give as much background information as possible so HMRC can consider your company's circumstances fully.

Your Corporation Tax Office will pass your interest objection to a specialist team in the HMRC Accounts Office.

Find your Corporation Tax Office

Find out more about interest objections

Find out more about when HMRC will charge interest on late Corporation Tax payments

When HMRC corrects a Company Tax Return or claim

HMRC can correct obvious errors or omissions in your company or organisation's:

  • Company Tax Return
  • amendment to a Company Tax Return
  • claim made separately from a Company Tax Return

HMRC can only make a correction up to nine months from the date you filed your return, or made your amendment or claim.

You can't appeal against an HMRC correction. But if you disagree with it, you can amend your return or let HMRC know that you reject the correction. The time limits for doing this are:

  • for Company Tax Returns: normally 12 months after your company's filing deadline, or three months after date of the notice of correction if that's later
  • for claims or elections made separately from a return: normally 12 months after you made the claim

If you've missed the deadline, you should contact your Corporation Tax Office.

How to change a Company Tax Return you've already filed

Find your Corporation Tax Office

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More useful links

Corporation Tax glossary

HMRC compliance checks and enquiries for Corporation Tax

Corporation Tax penalties

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