A5.704 Making an appeal

Appeals procedure

A5.704 Making an appeal

An appeal against an HMRC decision must be made in writing and sent to the relevant officer within 30 days after the specified date1. The notice must specify the grounds for appeal.

An appeal may be made by:

  1.  

    •     the person named in the decision

  2.  

    •     an individual in their capacity as a personal representative or trustee

  3.  

    •     a partner acting on behalf of a partnership, or

  4.  

    •     an authorised agent acting on behalf of a taxpayer

An appeal may be made either by letter or using HMRC's appeal form.

The specified date is:

  1.  

    •     in relation to an amendment to a self assessment during an enquiry into a return or an amendment of a partnership statement, the date of the notice2. The appeal cannot be heard and determined before the issue of a partial or final closure notice (or prior to 16 November 2017, the date of completion of the enquiry)3

  2.  

    •     in relation to any conclusion stated in or amendment made by a closure notice on completion of an enquiry, the date of the notice4

  3.  

    •     in relation to an assessment which is not a self assessment, the date of the notice of assessment5

In relation to the second bullet point above, the time limit for giving notice of appeal is extended to three months from the date of the notice where the issues arising include any question involving residence, ordinary residence or domicile (including claims for personal allowances by a non-resident and pension funds

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