188体育

You can challenge certain tax penalties or decisions from HM Revenue & Customs (HMRC).

You can challenge some decisions about:

• a penalty (for example if you paid your tax late or filed your tax return late)
• your tax bill (for example Income Tax, Corporation Tax, VAT)
• a claim for tax relief
• a request for information or to check your business records

If you want, you can appoint someone else to deal with HMRC on your behalf.听

You may be able to delay paying the bill or penalty until the matter has been resolved.

HM Revenue and Customs (HMRC) will tell you in their decision letter what to do if you disagree.

You usually have 30 days from the date of the decision letter to either appeal or accept a review.

If you miss the deadline, you鈥檒l need to provide a reasonable excuse.

How you challenge a decision depends on if it鈥檚 direct or indirect tax.

Direct tax听

Direct tax includes:

• Income Tax (including PAYE)
• Corporation Tax
• Capital Gains Tax
• National Insurance contributions
• Inheritance Tax

Indirect tax

Indirect tax includes:

• VAT
• Excise Duty
• Customs Duty
• environmental taxes such as听Plastic Packaging Tax, Landfill Tax or the Climate Change Levy

Disagree with a direct tax decision

Your decision letter will tell you how to make an appeal and when you must appeal by. The deadline is usually 30 days from the date of the letter.

You can either:

• use the appeal form you got with your decision letter
• write to HMRC at the address on the letter

If you do not have a letter or an appeal form, write to the HMRC office related to your return.听

You must tell HMRC what you disagree with and why.

You can also include:

• your name or business name
• your reference number - for example your Unique Tax Reference (UTR)
• any extra information or anything you think HMRC have missed
• what you think the correct figures are and how you calculated them

After you send your appeal

The case worker who made the decision will look at your case again and consider your appeal.听

Your case worker will aim to reach an agreement with you. Most disagreements are resolved this way. They鈥檒l write to let you know what they decide.

If they do not change their decision or you cannot reach an agreement, you鈥檒l be offered a review.

You鈥檒l get 30 days from the date of the offer to either accept the offer of a review or appeal to the tax tribunal.听

Reviews are usually quicker than appeals to the tax tribunal.

You may also request a review at any time after you make an appeal 鈥� you do not need to wait to find out the result of the appeal.

To ask for a review, write to the same HMRC office you sent the appeal to.

Disagree with an indirect tax decision

You鈥檒l be offered a review by HMRC in the decision letter.

You鈥檒l get 30 days from the date of the offer to either accept the offer of a review or appeal to the tax tribunal.

Reviews are usually quicker than appeals to the tax tribunal.

If you want a review but need more time (for example, to gather information to give to the review officer), you can ask HMRC to extend the deadline. You must ask within 30 days of the offer date.

You cannot get an extension on the deadline to appeal to the tax tribunal.

HM Revenue and Customs (HMRC) may charge you a penalty if you:

• send a tax return late
• pay your tax late
• send an inaccurate return
• fail to keep adequate records

If you disagree with the penalty, you鈥檒l need to explain why to HMRC. For example, if you have a reasonable excuse or you think the penalty is wrong.

You usually have 30 days from the date your penalty was issued to contact HMRC or make an appeal. If you miss the deadline, you鈥檒l need to give a reason.

There are different ways to challenge the penalty, depending on whether it鈥檚 direct or indirect tax.

Direct tax penalties (including Self Assessment)

Check when and how to appeal a Self Assessment penalty.

There are specific forms you must use to:

• appeal a late penalty for PAYE if you鈥檙e an employer
• tell HMRC your Company Tax Return was late because of a computer problem听

For any other type of direct tax penalty (for example Income Tax or Capital Gains Tax), follow the instructions on the penalty letter or use the appeal form that came with it.

If you do not have an appeal form

Send a signed letter to the HMRC office related to your return.

Explain why your return or payment was late, including dates.

Also include in your letter:

• your name听听
• your reference number - for example your Unique Taxpayer Reference (UTR)

If you could not file or pay because of computer problems, you should include the following:听

• the date you tried to file or pay online
• details of any system error message

What happens after you challenge a penalty

If HMRC does not change their decision or you cannot reach an agreement, you鈥檒l be offered a review.

You may also request a review at any time after you make an appeal 鈥� you do not need to wait to find out the result of the appeal.

To ask for a review, write to the same HMRC office you sent the appeal to.

Indirect tax penalties (including VAT)

HMRC will offer you a review in your penalty decision letter.听

You鈥檒l have 30 days to either accept the offer of a review or appeal to the tax tribunal.

Reviews are usually quicker than appeals to the tax tribunal.

Late VAT penalties for VAT periods starting on or after 1 January 2023

The quickest way to accept the offer of a review is using your VAT online account.

Alternatively, you can write to HMRC directly. Tell them which penalty you are challenging and why.

Late VAT penalties for VAT periods starting on or before 31 December 2022

You may have been given a type of penalty called a 鈥榙efault surcharge鈥�. To challenge a default surcharge, fill in form WT2.

You can get a tax decision or penalty looked at by someone in a different team who was not involved in the original decision (a 鈥榬eview officer鈥�). This is known as a 鈥榮tatutory review鈥�.

For direct tax decisions and penalties, you must appeal to HM Revenue & Customs (HMRC) first before you can get a review.

For indirect tax decisions and penalties, HMRC will offer you a review at the time they send you their decision or penalty.

How long a review takes

Reviews usually take 45 days 鈥� the review officer will contact you if it will take longer.

What to include

When you ask for or accept the offer a review, it helps to tell HMRC:

• your name
• your reference number, for example your VAT registration number (VRN)
• why you disagree

After the review is complete

When the review officer has completed the review they鈥檒l write to you to either:

• uphold the decision (the original decision is unchanged)
• vary the decision (the original decision has changed)
• cancel the decision

If the review officer upholds or varies the decision and you agree with the outcome, you鈥檒l need to pay whatever you owe.

If HMRC cancels their decision after the review, you do not need to do anything.

If you disagree with the result of the review, you can appeal to the tax tribunal. You must usually do this within 30 days of the date on the review result letter.

You can also consider alternative dispute resolution (ADR), but you need to appeal to the tax tribunal first.

You may be able to delay paying a tax bill or penalty if you鈥檙e in the process of:

• making an appeal to the tax tribunal
• making an appeal to HM Revenue and Customs (HMRC)
• getting a review of a tax decision or penalty

Once the appeal or review has been settled, you鈥檒l need to pay whatever you owe unless the decision is cancelled.听

You can be charged interest on the tax in dispute until it鈥檚 paid. You might also be charged a late payment penalty.

Direct tax

You can ask to delay paying part or all of the tax in dispute when you:

• appeal to HMRC against a tax decision
• get either a tax decision or penalty reviewed

You鈥檒l have 30 days from starting the process to ask to delay payment.

Write to the office that sent you the decision and include:

• why you disagree
• what you think the correct amount is
• when you鈥檒l pay it

HMRC will tell you in writing if they agree to you delaying payment.

Appealing a penalty

If you鈥檝e appealed against a penalty, you will not have to pay until your appeal has been settled.

Indirect tax

If you鈥檝e asked HMRC to review an indirect tax decision, for example VAT or Insurance Premium Tax, HMRC will not collect any disputed tax until the review has finished.

If you appeal to the tax tribunal, you鈥檒l usually have to pay the tax before the tribunal will hear your appeal.听

If paying the tax would cause you financial difficulty, you can ask HMRC not to collect it until the tax tribunal has made a decision.

This is known as a 鈥榟ardship application鈥�. You can make a hardship application by writing to:

You should include:

• details of the appeal, including the amount you owe
• the reasons why paying now would cause hardship
• the amount you鈥檇 like to pay later

Penalty

If you鈥檝e asked for a review, or appealed to the tribunal about a penalty, HMRC will not ask you to pay it until your appeal has been settled.

You鈥檒l usually need to provide a reasonable excuse if you:

• want to challenge some penalties, for example penalties for a late return or payment
• miss a deadline, for example being late to accept the offer of a review or to appeal a decision

What may count as a reasonable excuse

A reasonable excuse is something that stopped you meeting a tax obligation for a valid reason, for example:

• your partner or another close relative died shortly before the tax return or payment deadline
• you had an unexpected stay in hospital that prevented you from dealing with your tax affairs
• you had a serious or life-threatening illness
• your computer or software failed while you were preparing your online return
• issues with HM Revenue and Customs (HMRC) online services
• a fire, flood or theft prevented you from completing your tax return
• postal delays that you could not have predicted
• delays related to a disability or mental illness you have
• you were unaware of or misunderstood your legal obligation
• you relied on听someone else听to send your return, and they did not

You must send your return or payment as soon as you鈥檙e able to.

What will not count as a reasonable excuse

The following will not be accepted as a reasonable excuse:

• your cheque bounced or payment failed because you did not have enough money
• you found the HMRC online system too difficult to use
• you did not get a reminder from HMRC
• you made a mistake on your tax return

You can contact HM Revenue & Customs (HMRC) if you have a query about a tax decision or penalty.

If you do not understand the decision you can also get advice from HMRC or professional help.

If you need extra support because of your personal circumstances you can get help from HMRC.

If you鈥檙e unhappy with the way HMRC has handled your tax affairs you can make a complaint.