ARTG2130 - Reviews and appeals for direct taxes: Appealing against a decision: What is an appeal

For a customer’s disagreement with an HMRC direct tax decision to be an appeal it must be

• made in writing, see ARTG2140
• sent to HMRC, see ARTG2140
• within the time limit , see ARTG2180
• by an appropriate person, see ARTG2150
• against an appealable decision, see ARTG2160, and
• contain the grounds of appeal, see ARTG2170.

If it is obvious from the customer’s communication that they want to make an appeal but they do not include all the required information, the decision maker should contact the customer to obtain the necessary information.

Note: But in the meantime the decision maker should treat the decision as being under appeal and informally stand over the tax until the full details are held. The appeal should then be considered in line with ARTG2200 to ARTG2220 as appropriate.