Corporate report

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

HMRC’s reviews and appeals: 2013 to 2014

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HMRC’s reviews and appeals: 2012 to 2013

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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.

Updates to this page

Published 24 June 2014

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