Q&As

Is there a time limit for asking for a review of an HMRC decision?

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Published on LexisPSL on 01/06/2017

The following Tax Q&A provides comprehensive and up to date legal information covering:

  • Is there a time limit for asking for a review of an HMRC decision?

Is there a time limit for asking for a review of an HMRC decision?

In respect of an HMRC decision relating to direct tax, a taxpayer normally has 30 days to submit a written notice of appeal to HMRC (sections 30–31A of the Taxes Management Act 1970 (TMA 1970)).

When the taxpayer has submitted its notice of appeal to HMRC:

  1. the taxpayer can require HMRC to review its original decision

  2. HMRC may offer to review its decision, or

  3. the taxpayer can notify the appeal to the tribunal (TMA 1970, s 49A)

Since the taxpayer is only entitled to require HMRC to review the matter if the taxpayer has submitted its notice of appeal to HMRC, the time limit that applies to making an appeal also effectively applies to the taxpayer asking for a review, ie 30 days of HMRC’s original decision. Although it is possible to make an appeal out of time, there is always a risk that a late appeal will be refused. It is therefore very important to make any appeal on time.

For direct taxes, there is a three stage process if the taxpayer wants a review:

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