HMRC has published a factsheet (PDF 73K) covering what to do if you disagree with an HMRC decision. Read more detailed guidance on appealing against a penalty here.
This came into effect from 1 April 2009 and replaces the previous appeal process. Any correspondence regarding disagreements should be sent to Birmingham Stamp Office.
Our published guidance will be reviewed to ensure that it reflects the new
process and will be amended if appropriate; and will also be updated to deal
with any common issues that arise.