Disagree with a Tax Decision

You can contact HM Revenue and Customs (HMRC) (external link) if you have a query about a tax decision. If you do not understand the decision you can also get advice from HMRC or professional help (external link).

HMRC will send you a decision letter that will tell you if you can appeal against a tax decision (external link).

You can appeal against some decisions about: 

  • your tax bill (for example Self Assessment, Corporation Tax, VAT) 
  • a claim for tax relief 
  • a request for information or to check your business records 
  • a penalty (external link) (for example if you paid your tax late or filed your tax return late) 

Your appeal can be made by someone who deals with your taxes, for example an accountant. 

You’ll usually have to pay your own costs if you appeal a tax decision. You may be able to delay the payment of a penalty or any tax you owe (external link) until your appeal’s been resolved. 

If HMRC Did Not Act on Information 

You may be able to ask HMRC to cancel tax (external link) you owe if they did not act on information that you, your employer or the Department for Work and Pensions (DWP) gave them. 

You can do this if you owe: 

  • Income Tax, for example because you were on the wrong tax code 
  • Capital Gains Tax 
  • Class 4 National Insurance Contributions