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Forms & Guidance

Summary of the appeals process

Making an appeal

  1. If Her Majesty´s Revenue and Customs (HMRC), formally the Inland Revenue, issue a final decision which you don´t agree with, you can appeal.
  2. You can appeal to the General Commissioners by sending notice to HMRC, or you can contact the Clerk to Commissioners.

Administration

  1. HMRC looks again at the original decision and they work with you to try to sort out your concerns. If you manage to sort them out, the appeal ends.
  2. If you can´t sort out your concerns, HMRC will send your appeal to the General Commissioners, or you can ask the Clerk to theCommissioners to list your appeal for hearing, at anytime.
  3. The General Commissioners will send you a Notice of Hearing (but you can ask to change the date or venue).
  4. If you withdraw your appeal at any stage, the appeal ends.

The hearing

  1. If the Commissioners make a decision that you accept, the appeal ends.
  2. Your case could be referred to the Special Commissioners of Income Tax.
  3. You could ask for your appeal or the Commissioners´ decision to be reviewed.
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