The process of making a VAT appeal largely follows that of direct taxes, however there are some differences.

How to appeal an HMRC decision

  • This note summarises some of the key steps in appealing a decision of HMRC

How to appeal a tax penalty

  • This note details the process for tax penalties

Statutory Review

  • A Statutory Review (SR) is a process where you can request that an independent HMRC officer reviews a decision made by another officer.
  • A SR may only be offered or requested in respect of an appealable decision.

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