HMRC Tax Appeal Help

At T M Sterling we deal with all manner of complex tax problems, such as HMRC Tax Appeal Help. If you have a specific tax problem that you need help with, then call us today. We offer a free consultation, so you have nothing to lose.

How to Appeal a HMRC Decision

Firstly, it’s important to note that HMRC assessments carry an ‘appeal deadline’ – usually 30 days. If the tax assessment isn’t appealed within this period, then it will be considered a ‘late appeal’. Although HMRC have the power to accept late appeal, it must deem there to be good reason for its lateness. If HMRC refuse the late appeal, then the case can be referred to First Tier Tax Tribunal for a decision. T M Sterling has successfully represented many clients in cases of late appeals.

There are various steps and processes involved in appealing HMRC’s decisions, but here we’ll look at some of the more common procedures. Although the explanations below will give you a greater understanding of the HMRC appeals process, if you have a specific problem then we highly advise that you call or email us for more detailed information.

HMRC Internal Independent Review

When an ‘independent’ review is requested the case is taken out of the hands of the HMRC case worker who was initially tasked with the investigation. The case is passed to a different HMRC employee who has had no prior involvement with the case to date.

The new case worker will then review all evidence and information previously used in the case and present a summary of their findings. In our experience, the decision reached by the reviewing case worker is rarely any different from the original decision. However, the odd occasion arises when the decision is more favourable.

Appeal to First Tier Tax Tribunal

On HMRC’s internal review process have been exhausted, we will then progress the appeal to First Tier Tax Tribunal. We always enter the appeals process with tax tribunal in mind; internal HMRC appeals are unsuccessful in most cases.

Firstly, a ‘Notice of Appeal’ will need to be filed with First Tier Tax Tribunal. This notifies the tribunal of our intention to appeal the decision and to set aside time for a hearing. Following this, tribunal will then issue directions at various points in the appeals process. These include aspects such as exchanging the ‘List of Documents’ to be relied upon and providing ‘bundles’ of the appeal documents.

During this time, we will work with you to compile the necessary information for the hearing and start building a case for presentation by us on the day. It’s the discretion of the appellant (our client) whether they wish to appear at the tribunal on the day of the hearing.

Generally, hearings at the First Tier Tax Tribunal last one day but can occasionally take two days or more. At the end of the hearing, the tribunal will then consider the arguments presented by us and HMRC, before providing a decision in writing. This is usually within three weeks of the hearing’s conclusion.

Next Steps

If you are not familiar with the processes involved in appealing a decision at First Tier Tax Tribunal then we highly advise that you instruct a representative to act on your behalf. We can manage the entire appeals process from start to finish, so get in touch today for a free initial consultation.