IPGN4250 - Risks: appeals against officer's decisions
If you do not agree with a decision that HMRC has made, you can either:
路听听听听听听 accept an offer of a review听
路听听听听听听 appeal to an independent tribunal
If you want to do either of these, you must do so within 30 days.
Most disputes can be resolved by a review, without the need
to appeal to a tribunal.听
If you accept听an offer of a review
An impartial officer who works for HMRC바카라 사이트檚 Solicitor바카라 사이트檚 Office and Legal Services (SOLS) team and who specialises in review work will take a fresh look at my decision.听They are known as 바카라 사이트渞eview officers바카라 사이트�.听
The review officer will write to let you know the outcome of their review within 45 days, unless they agree a longer period with you. If they agree with HMRC's decision, they바카라 사이트檒l uphold it and explain why. If they do not agree, they바카라 사이트檒l either cancel or vary my decision and explain why.
If you disagree with the outcome of the review, you can still appeal to the tribunal. You must do this within 30 days of the date of the letter telling you the outcome of the review. 听
For further information about reviews, go to www.gov.uk and search 바카라 사이트榙isagree with a tax decision바카라 사이트�,
For reviews, you can email, or write to, HMRC바카라 사이트檚 Solicitor바카라 사이트檚 Office and Legal Services directly to accept my offer of review. You바카라 사이트檒l find the email and postal addresses below
The SOLS email address is: reviews@hmrc.gov.uk.
If you want to write, their address is: Solicitor바카라 사이트檚 Office and Legal Services, HM Revenue and Customs, BX9 1ZT.
If you do not want to accept an offer of a review, or you disagree with the outcome of it, you can appeal to an independent tribunal. They will then decide the matter.
For more about tribunals and how to appeal, go to www.gov.uk and search 바카라 사이트榓ppeal to the tax tribunal바카라 사이트� or call 0300 123 1024.听