For updates affecting this Division please see Part A0 Updates
A5.601 Tax appeals—overview
Where a taxpayer disputes an HMRC decision, there may be a right of appeal. The taxpayer must first make an appeal to HMRC (except in relation to indirect taxes including VAT where no obligation to first appeal to HMRC exists) and then, if the matter cannot be resolved, may notify the appeal directly to the relevant tribunal. Prior to April 2009, the hearing of tax appeals and administrative processes differed between the various tax tribunals (the General Commissioners, the Special Commissioners, the VAT and Duties Tribunals and the Section 706/704 Tribunals). For details on the process of making an appeal see A5.607 and De Voil Indirect Tax Service V5.400H.
Taxpayers' rights of appeal are set out in law, and
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