HMRC reviews and appeals data
These documents contain information about reviews of and appeals against HMRC’s tax decisions, and includes comparisons with published figures for previous years, where appropriate.
Documents
Details
Where customers disagree with a decision made by HM Revenue & Customs (HMRC), they can ask for a review, make an appeal to an independent tax tribunal, or take both actions.
Every year HMRC makes a very large number of decisions, including more than a million in VAT alone, of which the most common relate to tax assessments and penalties. Customers ask for reviews and make appeals in relation to a very small proportion of these decisions.