Chapter 1 - 4.7 - Appeals

Question 1

What are the first two things a taxpayer may make an appeal against?

Answer 1

• an information notice
• a request for documentation in the course of a compliance check

Question 2

What are the second two things a taxpayer may make an appeal against?

Answer 2

• amendments made as a result of a compliance check
• HMRC’s right to raise a discovery assessment

Question 3

What are the final three things a taxpayer may make an appeal against?

Answer 3

• a discovery assessment
• a VAT assessment
• the imposition of a penalty

Question 4

What are the rules of an appeal?

Answer 4

An appeal must be made in writing within 30 days and state the grounds for the appeal. Any tax due will have to be paid, unless postponed.

Question 5

Most appeals are settled by agreement, but what happens if they are not?

Answer 5

If not settled, they will be heard by the Tax Chamber of the First-tier Tribunal