Guidance notes on completing the Notice of Appeal form
These notes should be read whilst completing the Notice of Appeal Form. Further useful information is also available in our two leaflets “Making an appeal” and “At your hearing”.
Important Note: In this form, we refer to direct and indirect tax. Direct tax refers to tax that is usually levied directly off an organisation or an individual person, such as income tax or corporation tax. Indirect tax refers to tax that is usually levied on goods or services rather than on an individual or organisations, such as VAT or Customs Duties.
Section 1 – Appellant's Details
We use the word appellant to describe the person whose appeal it is.
Please complete this section providing us with your name and full contact details so we can contact you with important information about your appeal. We will normally correspond with you in writing but may also contact you by telephone.
We also need your tax reference number which may be your national insurance number, VAT registration number or any other tax reference number HMRC have given you. For indirect tax cases, we also need to know the nature of your business.
Section 2 – Appellant's Representative Details
A representative is someone who helps the appellant deal with the correspondence and/or represents them at any hearing. If you have a representative, you should give their details in the boxes provided in this section.
You do not need to nominate a representative. If you do, all correspondence and documents, including