In this section

Forms & Guidance

How to appeal

  1. How do I appeal?
  2. Who can appeal?
  3. How much will it cost me to appeal?
  4. Where will my appeal be heard?
  5. When will my appeal be heard?
  6. Do I have to make my appeal in English?
  7. Is there a time limit for my appeal?
  8. Can I get public funding for my appeal?
  9. If I make an appeal can I withdraw it?
  10. Can the Commissioners postpone or adjourn my hearing?
  11. I have special needs. How can they be met?
  12. Appeals exclusive to the Special Commissioners of Income Tax?

1. How do I appeal?

If you receive notice from HM Revenue & Customs (HMRC) about your tax assessment and you are dissatisfied with it, you should take the following action.

1. Write to HMRC at the address on the notice within 30 days of the date of the notice. You should give your:

You can use the special appeal form if one is provided.

2. You may write directly to the Clerk of Commissioners (please follow the link to find your nearest clerk) or ask the HMRC for the appropriate address. If you wish to do this;

Tax Assessments and determination

You must appeal to the General Commissioners within 30 days of the date of the notice. Late appeals may be allowed if you make a good reason for making a late appeal.

Enquiries

HMRC have the power to carry out an investigation into your affairs on service of a notice, which must be done within certain time limits. You may appeal if you consider the notice was issued out of time. You may also apply to the General Commissioners for an enquiry to be closed.

Penalties

There are a range of penalties which can be automatically imposed by HMRC, particularly under self assessment. If you consider that the penalty is unreasonable you may appeal to the Commissioners. These penalties are normally imposed where you have sent in your tax assessment late.

National Insurance

Normally Appeals against National Insurance (NI) decisions are about employment status, liability for contributions and the amount, whether NI contributions have been paid and entitlement to Statutory Sick Pay and Statutory Maternity Pay entitlements.

Documents and Information

HMRC has powers to request books, records and other information about your tax affairs. They will send you a notice saying what they want to see. You may appeal what is in the notice.

Sub–contractors Certificate

Construction industry sub–contractors may appeal against a Revenue decision not to issue a Gross Payment Certificate.

Other

General Commissioners also hear appeals against Student Loans decisions.

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2. Who can appeal?

The person to whom the notice of decision or determination is addressed to has the right of appeal. HMRC will also accept appeals from a professional adviser or agent duly authorised to act on your behalf.

In Statutory Sick Pay (SSP) and Statutory Maternity Pay (SMP) entitlement cases the notice of decision will be addressed to both the employee and the employer who each have a right to appeal.

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3. How much will it cost me to appeal?

It does not cost anything to make an appeal to the General Commissioners of Income Tax.

You will have to pay any costs that you incur to prepare for the hearing, such as the charges of your lawyer or accountant or any other person who represents you. Under certain circumstances you may be entitled to claim public funding to cover or help with your costs for representation.

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4. Where will my appeal be heard?

The Tribunal is divided into regional divisions. When you make your appeal you can choose to have the appeal heard by the Commissioners in the division closest to:

If you do not say which division you prefer when you make your appeal, HMRC will choose from one of the three places from which you could have chosen.

The clerk for the General Commissioners will arrange the hearing. It will normally be in a public building or office.

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5. When will my appeal be heard?

You will be sent a notice telling you the date, time and place of the hearing and you will normally be given at least 28 days notice of the hearing. If there is a good reason why you cannot attend, for example if you are ill, the General Commissioners may put off the hearing to a later date. You must ask for this to be done and give your reasons in writing direct to the Clerk to Commissioners. If you do not attend, are not represented and have given no reason for non–attendance, the General Commissioners may hear the appeal without you.

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6. Do I have to make my appeal in English?

If you cannot make your appeal in English, you can ask the General Commissioners to arrange for an interpreter, and for any papers about the appeal to be translated. Please let the clerk to the General Commissioners know when you make your appeal. The Commissioners Clerk will liaise with you to make sure you have everything you need to understand the appeal process.

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7. Is there a time limit for my appeal?

You have 30 days from the date on your HMRC notice to make an appeal to the General Commissioners. If you make your appeal after 30 days have passed, you must satisfy HMRC that there is a reasonable excuse for your appeal to be late. If HMRC do not accept your reasons, you can ask the General Commissioners to allow you to put in a late appeal. The General Commissioners decision is final.

If you need more than 30 days from receiving the notice of decision to get information or to draw up accounts, please say when you make your appeal how long you think this will take. You should still try to make your appeal on time.

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8. Can I get public funding for my appeal?

The Legal Services Commission can fund legal help and legal representation for certain proceedings before the General Commissioners.

In cases where funding might be available, when HMRC notifies you of your right to appeal to the General Commissioners they will supply you with information about such funding. However, all applications for funding have to be made to and resolved by the Legal Services Commission.

HMRC will tell you when funding may be available and how to claim. The Legal Services Commission decide whether you can have funding and neither HMRC or the General Commissioners are involved.

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9. If I make an appeal can I withdraw it?

If HMRC agree that you can withdraw your appeal they will tell the General Commissioners. If not they will write to you within 30 days.

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10. Can the Commissioners postpone or adjourn my hearing?

If you or your representative do not attend your hearing, the General Commissioners may postpone or adjourn your appeal, but they can also make a decision in your absence. The General Commissioners may also postpone or adjourn the hearing at the hearing itself. If you are not there, the Clerk to the General Commissioners will send you a notice with the place, date and time of a postponed or adjourned hearing.

You can write to the Clerk to the General Commissioners, before the hearing asking for an adjournment if you cannot attend. Your letter should include the reasons why you are not able to attend, and ask for the hearing to be postponed to another date. The General Commissioners will write to you telling you whether they agree to adjourn.

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11. I have special needs. How can they be met?

If you need special access to venues, or have any other special needs, please tell the General Commissioners when you make your appeal. The Clerk to the General Commissioners will liaise with you to make sure you have everything you need to attend the hearing.

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12. Appeals exclusive to the Special Commissioners of Income Tax

Appeals on the following matters can only be heard by the Special Commissioners of Income Tax. This is not an exclusive list. Find out more about the Special Commissioners of Income Tax external link.

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