A5.708 Hearing of appealsWhere a taxpayer disputes an HMRC decision, they must first make an appeal to HMRC. Where the appeal cannot be settled by agreement: • HMRC may offer a review • the appellant may: • request a review, or • ask the tribunal to consider their appealFor details of HMRC reviews, see A5.710–A5.711.Appeals to the First-tier TribunalIf 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
Where a taxpayer disputes an HMRC decision, they must first make an appeal to HMRC. Where the appeal cannot be settled by agreement:
• HMRC may offer a review
• the appellant may:
• request a review, or
• ask the tribunal to consider their appeal
For details of HMRC reviews, see A5.710–A5.711.
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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