HMRC Appeals

Question 1

What are the first three things a taxpayer may make an appeal against?

Answer 1

• an information notice
• a request for documentation in the course of a compliance check
• amendments made as a result of a compliance check

Question 2

What are the final four things a taxpayer may make an appeal against?

Answer 2

• HMRC’s right to raise a discovery assessment
• a discovery assessment
• a VAT assessment
• the imposition of a penalty

Question 3

What must an appeal be like to be valid?

Answer 3

An appeal must be made in writing within 30 days and state the ground for the appeal