Most HMRC compliance checks conclude without significant disagreement. However, where a taxpayer or business disagrees with an HMRC decision, there are established review, appeal and dispute-resolution procedures available.
This page provides educational guidance on the main routes available to taxpayers and businesses, including statutory review procedures, appeals and Alternative Dispute Resolution (ADR). The aim is to help businesses understand the available options and resolve disputes constructively and proportionately.
Key Points
• Understand the decision being challenged.
• Check any review or appeal deadlines carefully.
• Gather evidence supporting the business position.
• Consider whether ADR may assist in resolving the dispute.
• Maintain professional communication throughout the process.
• Follow the appropriate statutory procedures.
Recommended Sections
• Internal reviews
• Appeals to the tribunal
• Alternative Dispute Resolution (ADR)
• Deadlines and procedures
• Evidence and supporting documents
• Resolving disagreements constructively
Internal Links
• HMRC Compliance Checks
• HMRC Information Notices
• HMRC Visits & VAT Inspections
• Working With HMRC
• Taxpayer Rights
Official Sources
Appeal Against an HMRC Decision
https://www.gov.uk/tax-appeals
Alternative Dispute Resolution (ADR)
https://www.gov.uk/guidance/tax-disputes-alternative-dispute-resolution-adr
HMRC Reviews and Appeals
https://www.gov.uk/government/collections/tax-appeals-and-review-procedures