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HMRC Appeal Process

Speak to a tax professional before responding to HMRC

Contact us now to to schedule a free and confidential initial consultation.

Our primary goal is to allay any feelings of concern or anxiety you may be experiencing at this stressful time. We will give you a clear, objective appraisal of your tax position and the options available to you.

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Want to learn more about HMRC Disclosure Facilities before arranging your free consultation? There's lots of useful information on this page covering:

  • Topic 1
  • Topic 2
  • Topic 3

Still unsure if you need professional tax advice? Find out why it is so important to speak with a tax expert before engaging HMRC. Click here to learn more.

Appealing a HMRC decision

The new Tax Tribunal procedures relating to a appealing a HMRC decision started on 1 April 2009. All work of the previous tax appeal tribunals for all taxes was transferred into a unified central government tribunal review process.

The tax tribunal system is in effect a two-tier structure:

First-Tier Tax Tribunal

Tax appeals are heard by within a specific Tax Chamber with its own set of formal rules and procedures. Almost all tax appeal cases will start at the First-tier Tax Tribunal. There are various differing ways in which the case can be heard one of which is by written submission only so there will not be a need to appear before the tax appeal tribunal in these cases.

Upper Tier Tax Tribunal

The Upper Tier Tax Tribunal will hear appeals from the First-tier on points of law and on appeal with regards to the decisions of the First Tier Tax Tribunal. In limited exceedingly complex cases the tax appeal will start at the Upper Tier Tax Tribunal rather than at the First Tier Tax Tribunal. The Upper Tier Tax Tribunal is also has a judicial review function.

The new tribunal system is administered by the Tribunals Service which is part of the Ministry of Justice. The Tribunal Service arranges for appeals to be listed and allocate each case to a suitable Tax Tribunal Judge.

HMRC Internal Review

As part of the new rules relating to the Tax Tribunals, HMRC have to offer the appellant the opportunity to have a third party within HMRC review the papers of HMRC and the appeal to give a third party review of the case and they are supposed to look at the matter with impartiality and give their reasons if they do or do not agree with the HMRC position appealed. If they do not agree with the HMRC position then this usually brings a close to the matter. If they support the decision of the HMRC officer then they should (but do not always) give reasons for this and you then can still take the matter to appeal before the Tax Tribunal.

We can help you appeal HMRC decisions

At Gilbert Tax, we have over eighty years experience in finding closure for clients dealing with HMRC disputes and appeals. We are skilled in negotiating with HMRC and may be able to bring the matter to a close without it going to the Tax Tribunal. If it does we have significant experience of taking appeals to the Tax Tribunals and also have access if needed to Tax Lawyers and Tax Barristers. This expert team can make all of the difference to the outcome of a HMRC dispute.

For a free private discussion of your tax matters and how we can help solve these, please call Gilbert Tax on 0800 734 3333 or email us at

What to expect from us...

  • Non-judgemental. We are here to help, not to judge

  • Rigorously defend your position within the scope of the law

  • Take control of the HMRC investigation

  • Efficient process to achieve the closure of your investigation

Client Story
Long Running Dispute

After a 4 year Inland Revenue investigation where no progress had been made HMRC had concerns that a Tax Fraud had occurred...

Contact Our Team

Get in touch with us for confidential and no-obligation tax advice.

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0800 011 9625

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Here to help, not to judge
Tax Investigation Specialist
Scott Gilbert, Partner and Tax Investigation Specialist

"We understand that people sometimes make mistakes in their dealings with HMRC and that HMRC make mistakes in dealing with taxpayers. Many people do not know how to deal with HMRC or who to turn to for help resolve the tax dispute.

Our firm of tax advisors specialise in resolving people's problems with HMRC. We have extensive expertise in dealing with all forms of tax investigations and tax disputes as well as with taking matters to the Tax Tribunal where agreement cannot be reached.

We deal both directly with the individual who is under enquiry and also work with many firms of accountants supporting them in dealing with HMRC disputes and advising them on how to handle HRMC to get the best result.

The fact is that proper management of HMRC is the best way of reducing the tax, interest and penalty as well as the time taken in resolving any tax dispute.

Our expert team are none judgemental and rigorously defend your position within the scope and parameter of the law. We take control and manage the process to minimise the interruptions that any form of tax investigation causes to an individual's life and business."