HMRC review of a decision

Copyright © 2026 LexisNexis
Produced by Tolley and written by Anne Redston
Personal Tax
Guidance

HMRC review of a decision

Copyright © 2026 LexisNexis
Produced by Tolley and written by Anne Redston
Personal Tax
Guidance
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Anne is a barrister who sits as a judge of the Upper Tribunal (Tax and Chancery Chamber) and the First-tier Tax Tribunal. The commentary in this guidance note is her personal view as she is not authorised to write on behalf of the Tribunals Service or the judiciary.

This guidance note is only a summary and does not cover all situations. You may need to take further advice in relation to any particular appeal position. If the appeal is against a decision by Revenue Scotland, the procedure may not be the same as that set out here. You are advised to take specialist advice.

Introduction

Before you read this note, you should read the Appealing an HMRC decision ― outline guidance note.

The approach you have to take is slightly different for direct taxes and VAT, as explained below. See also the Flowchart ― appeal process at a glance ― direct taxes and Flowchart ― appeal process at a glance ― VAT which visually summarise the process.

Note that the Government has proposed

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Anne Redston
Anne Redston

Barrister

Anne Redston is a barrister and consultant editor of Tolley's Yellow Tax Handbook. She is also a judge of the Upper Tribunal (Tax and Chancery Chamber), the First-tier Tax Tribunal and the Social Entitlement Tribunal. She is a Chartered Accountant and Chartered Tax Adviser, and a Fellow of both Institutes.   

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  • 13 Aug 2025 08:10

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