HSTM05200 - Appeals and reviews: appealable decisions and notices of appeal

Appeals can be made against HMRC decisions made in relation to:

• A Help-to-Save application being declined by HMRC
• Rejection of a bonus claim
• Recoupment of a wrongly paid bonus

A notice of appeal must be given to HMRC within 30 days after the date on which notice of the appealable decision or other notification was given.

The notice of an appeal must:

• specify the grounds of appeal and be given in writing;
• contain sufficient information to identify the appellant and the decision against which the appeal is being made; and
• be signed or authenticated in another way authorised by HMRC, by or on behalf of the appellant.