The HMRC will generally write to you if you can appeal against their decision. Your decision on appeal depends on whether you have filed direct or indirect tax. Direct tax includes corporation tax, PAYE, Income Tax, Inheritance Tax, and many others. Indirect tax includes things like a custom duty, VAT, and excise duty. You should seek help from a tax lawyer in the UK to appeal against their decision.
If you are unsatisfied with the HMRC’s decision on your taxes, you are free to appeal. The HMRC sends you a decision letter telling you to make an appeal and the deadline for the appeal. In most cases, the deadline for appealing is usually less than 30 days from the date of the letter.
How to send your appeal
When responding to the HMRC, you can use an appeal form that you receive with the decision letter. You can also choose to write to the HMRC through their address. If you don’t have the address, you can write to the HMRC head office about your tax return.
In your letter to the HMRC office, you should ensure you include the business name, tax reference number, what you disagree with, and why you disagree. If you wish, you can also include what you think are the correct tax figures and how you have arrived at the figures. You are also required to provide any extra information you believe the HMRC is missing.
What happens after sending your appeal letter?
Once you have sent your appeal letter, the HMRC will take time to look at your appeal letter. They will look at your case and consider your appeal. They will offer you a review in case they don’t change their decision on the tax returns. At this point, a professional from the HMRC, not involved in the original decision, will be part of the review.
As a business, you are free to accept the offer for review on your tax returns or simply make an appeal to the tax tribunal.
However, if you want the issues sorted out fast, you may opt for a review. Reviews are usually faster than tax tribunals. The HMRC allows you at least 30 days from the date of the review offer to accept the offer of a review or proceed to the tax tribunal.
What happens if you miss the 30-day time limit?
The HMRC can still consider your late appeal if you give a genuine reason for not meeting your deadline. For instance, if the HMRC sends you a penalty notice dated 1st January, and you receive the letter on 20th January.
Your appeal letter should reach the HMRC office not late than 30th January. However, you are free to argue that you did not have enough time to file your appeal, given that you received the penalty notice letter late. You can apply to the tribunal for permission if the HMRC does not consider your late appeal.
If you want to appeal a tax decision by the HMRC, you should send a notice to the concerned HMRC office. It is also important that you work with a tax solicitor if you have a tax dispute.