Website of the UK government

This article deals with appeals against decisions and awards relating to personal tax and other matters previously handled by the Inland Revenue. For appeals relating to VAT (Value Added Tax), excise and other duties follow the link at the end.

Your right of appeal

Tax and other decisions you can appeal against include:

The notes sent with the correspondence or notices relating to the above will tell you if you have a right of appeal, how to appeal and where to send the appeal.

The following sections provide an overview of what happens then. You also have the right to appeal against a tax credit decision.

• Appealing against a tax credit decision Opens new window

How to appeal

You must appeal in writing, generally within 30 days of receiving the notice or award with which you disagree. The time limit is stated in the notes issued with the notice. An appeal form is also sometimes included. If you don't receive a form, or if you prefer, you can appeal in a letter.

Getting someone to appeal for you

You don't have to appeal personally. An accountant or other professional adviser can appeal on your behalf.

Tax assessments - postponement of payment

If you're appealing against a tax assessment you can apply to postpone payment of as much of the assessment as you think is excessive.

Settlement of appeals by agreement

Most appeals are settled by agreement with HMRC. They will consider your reasons for appealing and will agree with you whether and how the assessment, amendment, decision or determination should be varied.

If your appeal can't be settled by agreement

In this case it will be heard by an independent tribunal.

General Commissioners

Most appeals are heard by the General Commissioners. These are local independent tribunals of unpaid volunteers, intended to be representative of the people and conditions in the local area to which they're appointed. They can't award costs but they can alter a decision if they think it's incorrect.

Special Commissioners

These are qualified lawyers, appointed by the Lord Chancellor, who hear more complicated appeals. They can award limited costs if they believe you or HMRC has acted unreasonably. You can usually choose (or 'elect') to have your appeal heard by the Special Commissioners.

If so, you should normally do so at the time you make your appeal.

How decisions of the tribunal are given

The General Commissioners will often give you their decision at the appeal hearing. In any case, they will advise you in writing within a few days.

The Special Commissioners always give their decision in writing some time after the appeal hearing.

If you lose your appeal

If the Commissioners decide against you can, in some circumstances, appeal against their decision to:

• the High Court in England and Wales
• the Court of Session in Scotland
• the Northern Ireland Court of Appeal

Help with the cost of appealing

To find out about getting legal aid to help with costs of appealing, contact the Community Legal Service directory service on 0845 608 1122 (minicom 0845 609 6677). Lines are open Monday to Friday 9.00 am to 5.30 pm.

Your options where there's no right of appeal

Where there's no right of appeal your only legal option is to apply for Judicial Review. This could be very expensive so seek legal advice first.

Appeals relating to VAT, excise and other duties

For information on how to appeal against or ask for a reconsideration of a decision relating to VAT, excise and other duties see the links below.

• How to appeal against decisions made on your VAT Opens new window
• Appeals relating to excise and other duties Opens new window

More useful links

• What to do if you can't pay your tax bill
• Download the 'tax appeals' leaflet Opens new window
• Help with PDF files