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Looking for advice or information on the direct and indirect tribunal process? We have put together a helpful advice article that will cover any questions you may have.

When a decision has been made by an officer of HMRC, you can appeal against it, in most cases. It is possible totax tribunals appeal directly to the tribunal, but more often discussions take place between the customer or their agent and HMRC. If the disagreement of the decision is still not resolved at this stage, a formal review may be requested by the customer. If this is still not satisfactory, the customer may appeal to the tribunal. This process varies for direct and indirect taxes.

Appealing against a direct tax decision

If you disagree with a decision made by HMRC regarding direct taxes, you must submit an appeal to HMRC in writing. The appeal must be received within 30 days of the date on the decision. If you disagree with the amount of tax being charged, you can apply to have payment of the tax, either some or all of it, postponed. You will need to tell HMRC why you believe the amount is incorrect and how much you will be paying. Until the appeal is dealt with, interest will continue to be added to the amount of tax outstanding.

If HMRC agrees with you and amends the decision, you will be notified in writing and have 30 days from the date of this letter to change your mind. If the appeal is still not resolved, you may request a formal review of the decision or you may apply to the independent tribunal to hear your appeal. In direct tax cases, you don’t have to ask for a formal review before applying to the tribunal, but you must appeal to HMRC initially. You must appeal to tribunal within 30 days of the offer of a review, or 30 days from receipt of the review conclusion letter.

Appealing against indirect taxes

The process is similar to the procedure for direct taxes. However, if a decision has been issued by HMRC and the customer doesn’t agree, they can either ask for a formal review or appeal directly to the tribunal. A customer who disagrees with a decision made concerning indirect tax doesn’t have to submit an appeal to HMRC, but they can ask for a review to be carried out. You can appeal to the tribunal using an appeal form or in writing, within 30 days of either the decision letter or the review conclusion letter being issued. The process is quite complex and it may be necessary to seek professional advice, especially with regard to timelines.



About The Author

Karl Bilby

We work very closely with our expert accountants to bring you the latest factually correct tax and accounting news. We also enjoy writing about small business news that we hope you find useful!

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