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Appeals, penalties and checks into your tax return

In this section:

Appeals against HM Revenue & Customs tax decisions

If you think an HM Revenue & Customs (HMRC) decision relating to your tax is wrong or unreasonable, you often have the right to appeal or to authorise a professional adviser to appeal on your behalf.

On this page:

Your right of appeal

Tax decisions you can appeal against include:

  • a tax assessment made by HMRC
  • an amendment by HMRC to your Self Assessment tax return
  • a penalty for failing to send in your tax return on time

The notes sent with the correspondence or notices relating to the above will tell you if you have a right of appeal, how to appeal and where to send the appeal. The following sections provide an overview of what happens then.

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How to appeal against a Self Assessment decision

You normally send a written appeal to your 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 decision and the options available to you if you and HMRC are unable to agree follow the link below.

What to do if you don't agree with an HMRC decision

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Appeals relating to VAT, excise and other duties

For information on how to appeal against or ask for a reconsideration of a decision relating to VAT, excise and other duties see the links below.

How to appeal against decisions relating to VAT, excise and other duties

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More useful links

How to complain to HM Revenue & Customs

What to do if you can't pay your tax bill

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