Legislation which grants the appellant the right to appeal may specify
Usually, appeals have to made in writing within 30 days of the
issue of the assessment, decision etc against which the appeal is
made to the office which issued that assessment. In the case of a
decision on residence, ordinary residence or domicile the time
limit for giving notice of appeal is 3 months. See AH0250 and
subsequent paragraphs regarding the action to be taken on receipt
of a late appeal.
An appeal does not have to made by the appellant personally.
It can be made by an agent acting for the appellant. In the case of
a partnership the appeal must be made by the nominated partner or
his agent.
An interested party may also be joined to the appeal as if
they were an appellant.
The notice of appeal must specify the grounds of appeal.
