RPSM12102030 - Information requirements and administration: Appeals: Process Outline

Process Outline

Disagreeing with HMRC’s decision

Whenever HMRC makes an appealable decision, the customer should be notified of that decision in writing. The notice should explain how HMRC arrived at the decision.

If a customer disagrees with the decision, they must tell HMRC without delay, and not later than 30 days from the date the decision was issued. Once the customer has appealed to HMRC, they may:

• settle the matter by agreement with the officer who made the decision
• opt for a HMRC review of the decision (either by accepting an offer of review from HMRC, or by requesting it directly), or
• notify the appeal to the tribunal in writing.

In the case of the second option above, the customer will still be able to take their case to the tribunal once the review has been completed. If the customer receives a review offer, it is important that they either accept the review offer or notify the tribunal of the appeal within the 30 day time limit or their appeal will be treated as settled (subject to the tribunal accepting a late appeal or HMRC accepting a late review acceptance).

HMRC Review

HMRC reviews offer the customer an additional way to settle an appeal without the need for a tribunal hearing. Reviews are conducted by someone in HMRC who was not previously involved in the case. If a customer is not satisfied with the review conclusion they will have a further 30 days within which to appeal to the tribunal.

See RPSM12102040 for references to more information about the review and appeals process.

Communication

Customers may talk to HMRC at any time about the decision. This remains so even if a customer has appealed to the tribunal.