HMRC reviews and appeals

Paper containing information and analysis about reviews of, and appeals against, HMRC’s tax decisions.

Where a customer disagrees with a decision made by HM Revenue & Customs (HMRC), they can ask for a review, make an appeal to an independent tribunal, or take both actions.

Every year HMRC makes millions of decisions. Customers ask for reviews and make appeals in relation to only a small proportion of decisions.

Information for previous years can be found on the National Archives website. (See additional links).