HMRC review of a decision
Personal Tax
Guidance
Anne is a barrister who sits as a judge of the Upper Tribunal (Tax and Chancery Chamber) and the First-tier Tax Tribunal. The commentary in this guidance note is her personal view as she is not authorised to write on behalf of the Tribunals Service or the judiciary.
This guidance note is only a summary and does not cover all situations. You may need to take further advice in relation to any particular appeal position. If the appeal is against a decision by Revenue Scotland, the procedure may not be the same as that set out here. You are advised to take specialist advice.
Introduction
Before you read this note, you should read the Appealing an HMRC decision 鈥� outline guidance note.
The approach you have to take is slightly different for direct taxes and VAT, as explained below. See also the Flowchart 鈥� appeal process at a glance 鈥� direct taxes and Flowchart 鈥� appeal process at a glance 鈥� VAT which visually summarise the process.
Once HMRC has made an appealable
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