A5.708 Hearing of appeals

A5.708 Hearing of appeals

Where a taxpayer disputes an HMRC decision, they must first make an appeal to HMRC. Where the appeal cannot be settled by agreement:

  1.  

    •     HMRC may offer a review

  2.  

    •     the appellant may:

    1.  

      •     request a review, or

    2.  

      •     ask the tribunal to consider their appeal

For details of HMRC reviews, see A5.710–A5.711.

Appeals to the First-tier Tribunal

If the taxpayer wishes to appeal, an appeal should be sent to the Tribunals Service. The application to appeal can be made online via the GOV.UK website.The HMRC decision or review letter that is the subject of the appeal must

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