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HMRC issues guidance on new tax appeals and review system

HMRC issues guidance on new tax appeals and review system

HM REVENUE AND CUSTOMS News Release (Ref:NAT 31/09) issued by COI News Distribution Service on 2 April 2009

Guidance on the new tax appeals and review system has been published today by HM Revenue & Customs (HMRC).

As part of wider reform of the tribunals system, the tax appeals system changed on 1 April 2009. The guidance explains how the new appeals system works for all the different taxes and duties affected, across both direct and indirect tax.

All of the previous tax tribunals, including the General Commissioners, the Special Commissioners and the VAT & Duties Tribunals, are now combined within the Tax Chamber of a new First-tier Tribunal. A new Upper Tribunal will hear appeals from First-tier Tribunal decisions.

Before an appeal is considered by the new tribunal, customers have a new statutory right to a review of the issue by someone in HMRC who has not previously been involved in their case.

The guidance explains the various options open to customers, including what they need to do and when, and is available online at http://www.hmrc.gov.uk/dealingwith/appeals.htm.

HMRC's David Hinstridge said:

"The tribunals and appeals system is changing. This guidance will help taxpayers and agents understand what they need to do when appealing or seeking a review of HMRC decisions, whether in direct or indirect tax."

Notes for editors

1. The new internal review process, announced in Budget 2008, has been the subject of extensive consultation. It is designed to help resolve as many disputes as possible informally, without the need to involve a tribunal.

2. The Tribunals Service provides administration and support to various tribunals throughout the UK, including tax appeals tribunals. An executive agency of the Ministry of Justice, it was formed in 2006. For further information visit http://www.tribunals.gov.uk.

Issued by HM Revenue & Customs Press Office
Press enquiries only please contact:
Tel: 020 7147 0051 / 0394

Website http://www.hmrc.gov.uk

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