FOLLOW US SEARCH HOME ABOUT US SERVICES NEWS HOW TO CHOOSE AN ACCOUNTANT RESOURCES FAQS FACTSHEETS CONTACT US MOBILE APP You are here: Home Appealing to the First-tier Tribunal (Tax) 18/11/2021 There are a number of different options open to taxpayers that disagree with a tax decision issued by HMRC. Usually, the first step is to make an appeal to HMRC against the tax decision. The case worker who made the decision will look at your case again and consider your appeal. If they do not change their decision, you can request what is known as a ‘statutory review’. This is where the decision is looked at by someone at HMRC who was not involved in the original decision. If the taxpayers do not agree with HMRC’s review, there are further options available which include making an appeal to the tax tribunal or using the Alternative Dispute Resolution (ADR) process. If you decide to appeal to the First-tier Tribunal (Tax) in relation to a ‘direct tax’ issue you must have appealed to HMRC first. For ‘indirect tax’ issues such as VAT and excise duties you can usually lodge an appeal straight to the Tribunal. An appeal to the Tribunal must be made within the time limit stated on your decision letter and any disputed tax ‘due’ must usually be paid upfront. An appeal can normally be made online or by post. You can apply for ADR after you’ve appealed to the tribunal and your appeal has been accepted. The ADR seeks to offer a fair and quick outcome for both parties, helping to reduce costs and avoid a Tribunal case. However, in some cases the cost and effort of going to Tribunal can be worthwhile and needs to be properly considered. Testimonials What our customers says Extremely professional and nothing is too much trouble. Thanks for everything you have done, no matter what my issues are you have always dealt with it. Cannot thank you enough through these terrible times your staff have been fantastic and are highly recommended. CONTACT US 01322 616734 mike@riddingtons.co.uk Riddingtons Ltd The Old Barn, Wood Street Swanley Village, Swanley Kent BR8 7PA Membership Newsletter sign up With our newsletter, you automatically receive our latest news by e-mail and get access to the archive including advanced search options! Newsletter Sign up | Login Newsfeed Search © 2021 Riddingtons Ltd Registration No.04457334 registered in England & Wales. VAT Registration No.810 0626 81