Appeals against HMRC decisions
As we have written previously, significant changes are underway as regards the way in which appeals against HMRC decisions will be processed from 1 April 2009.
HMRC have issued a new form entitled “HM Revenue & Customs decisions – what to do if you disagree” which has been designed to explain what can be done if you disagree with a decision by HMRC. You should note that not all decisions by HMRC are appealable.
HMRC make it clear that a taxpayer who disagrees with a decision should send a letter within 30 days of the decision to state their disagreement with the decision. The taxpayer (or tax adviser) should include any additional relevant information whilst writing to appeal.
Following this if no agreement can be reached the taxpayer may ask for an independent review of the decision. If a taxpayer does not want a review or disagrees with the review he may appeal to the Tribunal. For direct tax cases, an appeal must be made to HMRC before referring the matter to the Tribunal.
HMRC also describe in the factsheet which taxes must be paid during reviews and appeals.