Need To Appeal A HMRC VAT Assessment?

If you’ve received a VAT assessment following an HMRC investigation or compliance check, we can help.

There are various appeals channels that we can use to challenge the VAT assessment on your behalf and ultimately get the VAT assessment, penalties and interest charges dismissed. These include:

• Challenging the VAT assessment internally with HMRC via a process known as a statutory review.

• Submitting a VAT appeal to the First-Tier Tax Tribunal – an independent court that can overturn HMRC’s decision.

• Appealing to the Upper-Tier Tax Tribunal, following the First Tier Tribunal (where appropriate).

• Aiming to settle the matter without needing to go to court, using Alternative Dispute Resolution.

What Is A HMRC VAT Assessment?

When HMRC concludes a compliance check or VAT investigation, it may feel that there has been an underpayment of VAT. If this is the case, HMRC will issue you with a formal VAT assessment – essentially a VAT bill.

If this VAT assessment isn’t appealed within the statutory appeals deadline (generally 30-days) then HMRC will begin to formally chase the debt via its Debt Management division.

If you’ve received a VAT assessment from HMRC then it’s important to lodge a VAT appeal as soon as possible; HMRC has the right to reject any appeal submitted after the statutory appeal deadline has elapsed.

How Do I Appeal A HMRC VAT Assessment?

To challenge a HMRC VAT assessment, you or your advisor should appeal in writing within the statutory appeals deadline (referenced above).

It’s important to include as much information as you can: why you believe it to be incorrect, what you believe the correct figures to be and provide as much supporting documentation as possible. Resolving the matter within HMRC will remove the need to potentially appeal the matter at First-Tier Tax Tribunal further down the line.

If HMRC rejects your appeal because it simply disagrees with your viewpoint or because it was submitted out of time, then you will likely need to appeal to the First-Tier Tax Tribunal.

If you need to appeal a HMRC VAT Assessment,  or have had your appeal rejected, please contact us for a free, no-obligation consultation.

VAT Appeals: The First-Tier Tax Tribunal

If you dispute a VAT assessment and have already exhausted HMRC’s internal appeals processes then your next step will be the First-Tier Tax Tribunal (FTTT).

The FTTT is a court that has the power to overturn the VAT assessment that HMRC has issued to you or your company. The FTTT is truly independent of HMRC and is part of “Her Majesty’s Courts and Tribunal Service”.

Appealing to the First-Tier Tax Tribunal can sound daunting, but don’t worry. At T M Sterling, we routinely represent clients at Tribunal in matters such as VAT assessment appeals, Income Tax Appeals and many more.  If you think that you may require representation, please contact us for a free, no-obligation consultation with our appeals experts – they’ll be able to talk you through the entire process.