Commentary

A5.710 HMRC review—overview

Administration and compliance

A5.710 HMRC review—overview

HMRC internal reviews

A5.710 HMRC review—overview

To coincide with the introduction of the tribunal system on 1 April 2009, a dispute resolution procedure was also introduced, whereby a taxpayer has the statutory right to request an internal review of an HMRC decision, as a way of reaching an agreement without the need to go to the tribunal. Almost every appealable decision about tax issues can be the subject of internal review, and the aim of the process is to provide a proactive and less costly way to resolve disputes. Under the previous system there was generally no review procedure in place for direct tax.

HMRC deals with around 250,000 appeals a year,

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