How to deal with tax appeals

There are a number of options open to taxpayers who disagree with a tax decision issued by HMRC. It is important to note that not all decisions by HMRC can be appealed against. There is normally a 30-day deadline for making a claim, so time is of the essence.

If you or your business have been affected by the coronavirus outbreak, the time limit has been extended. HMRC will give you an extra 3 months to appeal. You should still send your appeal as soon as you can, and explain the delay is because of coronavirus.

The case worker, who made the decision, will look at your case again and consider your appeal. If there is no change, HMRC will then carry out a review using HMRC officers that were not involved in the original decision. A response to an appeal is usually made within 45 days, but can take longer if a complex issue.

If a taxpayer does not want a review or disagrees with the review, they can either appeal to the independent tax tribunal or use the Alternative Dispute Resolution (ADR) process. The ADR uses independent HMRC facilitators to help resolve disputes between HMRC and taxpayer. The use of the ADR seeks to find a fair and quick outcome for both parties, helping to reduce costs and avoid a tribunal case.