How to challenge an appealable HMRC decision – the 30-day time limit, appealing to HMRC, accepting or requesting a statutory review, notifying the First-tier Tribunal, postponing payment, alternative dispute resolution – with letters and a decision tracker.
Letters to HMRC & personal tax
Disputing an HMRC Decision – Statutory Review Request and Tribunal Appeal Guide
About this document
If you disagree with an HMRC decision, such as an amendment to your return, a discovery assessment or a penalty, you usually have a right of appeal. Most appeals must be made to HMRC first, within 30 days. HMRC will then offer a statutory review, or you can ask for one, and you can go to the independent First-tier Tribunal (Tax Chamber) if the dispute is not resolved.
The document is laid out in the sections below. Each one comes with a plain-English guidance note explaining what it does and what to change.
Our templates are professionally structured starting points for UK businesses, not legal advice. For anything complex, unusual or high-value, have your final version checked by a solicitor.
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Letters to HMRC & personal tax
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Editable Microsoft Word files
Guidance notes in every document
Written for UK businesses
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