What to do if you disagree with an HMRC decision

If you think a decision by HM Revenue & Customs (HMRC) is wrong or unreasonable you may be able to challenge that decision. You can either do this yourself or authorise a professional adviser to do so on your behalf.

Follow the links below to find out what you need to do and when. The process is different depending on the type of decision you disagree with.

Self Assessment, Corporation Tax, PAYE, National Insurance contributions, and moreHow to appeal against an HMRC decision - direct tax

Tax creditsAppealing against a tax credit decision

Child Benefit Appealing against a Child Benefit decision

VAT, Landfill Tax, Climate Change Levy, betting and gaming duties and more What to do if you don't agree with an HMRC decision – indirect tax

Decisions related to the restoration of seized goods What to do if you disagree with a Customs decision about the return of seized goods