From HMRC enquiry to appeal
- Enquiries and information notices. HMRC may open an enquiry into a return or issue a notice requiring documents. Getting the response right at this stage shapes everything that follows.
- The decision. If HMRC issues an assessment, a closure notice or a penalty, you normally have 30 days to appeal to HMRC in writing.
- Statutory review. You can ask for an internal review by an HMRC officer not involved in the decision, or HMRC may offer one.
- Appeal to the First-tier Tribunal (Tax). If the dispute is not resolved, the appeal goes to the independent Tax Tribunal, and from there, on points of law, to the Upper Tribunal.
Deadlines are strict. A late appeal needs HMRC's agreement or the Tribunal's permission, which is not guaranteed. Taking advice as soon as HMRC makes contact gives you the strongest position. HMRC can also charge penalties, which are often reduced where the taxpayer has co-operated fully.
Settling with HMRC
Many tax disputes are best resolved by agreement. Options include:
- HMRC's alternative dispute resolution service, where a trained HMRC facilitator helps both sides reach agreement;
- Negotiated settlement, where evidence and legal argument support a reduced liability or penalty;
- Time to Pay arrangements, which spread payment of tax that is due.
Our aim is to resolve the dispute at the earliest sensible stage, at a cost proportionate to the tax at stake.
Where unpaid tax has led HMRC to present a winding-up petition, speed is essential. See our page on winding up petition defence.
Common questions
What is the deadline to appeal an HMRC decision?
Usually 30 days from the date of the decision letter. Check the letter, and take advice straight away if the deadline is close or has passed.
Can I negotiate with HMRC?
Yes. Many disputes are settled through negotiation or HMRC's alternative dispute resolution service, often after a well-prepared response to the enquiry.
What happens at the Tax Tribunal?
The Tribunal is independent of HMRC. Both sides present evidence and arguments, and the judge decides the case. Many hearings are held remotely.
In a dispute with HMRC? Request a call back using the form, or call 0800 037 1305 (international callers +44 1482 616 616).
