In this section

• Information for appellants & General Commissioners
• Summary of the appeals process
• How to appeal
• What to expect at the hearing
• After the hearing

Forms & Guidance

Information for appellants

A guide to appealing against decisions of Her Majesty’s Revenue and Customs on income tax and other direct tax matters.

• Tax Appeal Booklet (1mb)
• Tax Appeals Booklet – Welsh Version (1mb)

Information for General Commissioners

These notes provide General Commissioners with advice and guidance on practice, procedure and taxation law.

• Notes for the Guidance of General Commissioners of Income Tax (England and Wales) (1mb)
• Notes for the Guidance of General Commissioners of Income Tax (Scotland) (500kb)

• Download Adobe Reader |
• Accessibility |
• © Crown Copyright |
• Freedom of Information |
• Sitemap

• 
• 
• 

• 
• 
•