What are the changes?
From 1 April 2009 there will be a new integrated tax appeals system in the MoJ. Alongside that, HMRC is bringing in a new process to help settle disputes with our customers - an internal review. All appealable tax decisions are affected, wherever in HMRC they are made and whatever the current arrangements are.
Most decisions are about assessments or penalties and are appealable. Customers will have a right to an internal review of appealable decisions, but not of other matters, such as applications by HMRC for permission to issue an information or penalty notice, or applications by taxpayers for an enquiry to be closed. If you need to know whether a decision is appealable and so subject to internal review, the full guidance will have more information on this.
The changes affect the majority of our taxes and regimes; from VAT and income tax to specialist areas such as Inheritance Tax, Landfill Tax, National Insurance Contributions, Statutory Payments, Stamp Duty Land Tax and Excise Duties.
These changes won't alter normal case working and we will still be able to resolve disputes with our customers as we do now. But sometimes an internal review may help resolve cases, and, as now, some matters will be referred to the independent tribunal.