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Where a taxpayer disputes an HMRC decision in relation to direct taxes, they must first make an appeal to HMRC and then, if the matter cannot be resolved, may notify the appeal directly to the tribunal¹. In relation to VAT appeals (and appeals of other indirect tax matters) there is no requirement to first make an appeal to HMRC. However, if the taxpayer has accepted an offer of a review they must wait for either the outcome of the review (or the end of the 45-day review window) before appealing to the tribunal². This is discussed further in A5.607.

If the deadline to appeal to HMRC (direct taxes) or the First-tier Tribunal (indirect taxes) is missed, this is considered a late appeal, and the taxpayer must write to HMRC or the First-tier Tribunal to ask for their appeal to be accepted out of time³.

The commentary below considers the rules surrounding late appeals and whether the application to make a late appeal may be accepted.