A5.607 How to appeal
Where a taxpayer disputes an HMRC decision, they must first make an appeal to HMRC and then, if the matter cannot be resolved, may notify the appeal directly to the tribunal1. The aim of this two-part procedure is to try to resolve issues with HMRC, where possible, so that only appeals that cannot be agreed by negotiation with HMRC are sent to the tribunal.
However, not all decisions by HMRC can be appealed against. For instance, the First-tier Tribunal has held that a decision by HMRC's PAYE and Self-Assessment Complaints Service was part of an administrative procedure which did not give rise to a right of appeal (Kenneth Percival2).
Appeals to HMRC must be made within the time limits specified in the legislation under which the decision has been made3. The rules for making a late appeal are broadly that appeals can be made outside the specified time limit if HMRC agrees to the extension, generally where it considers that the taxpayer has a reasonable excuse for making a late appeal4. If HMRC does not agree to the extension, an application can be made to the tribunal5. Applications for extensions of time in these circumstances would be categorised by the tribunal as 'basic'6 and managed as outlined in A5.608. In such cases, the tribunal is not limited to considering only the conditions to be taken into account by HMRC in deciding whether to admit a late appeal (see A5.704).
An appeal may include a request