Appeals, Reviews & ADR Resources

HMRC provides a number of formal processes to help taxpayers and businesses challenge decisions, resolve disagreements and seek independent review where appropriate. These include statutory reviews, appeals and Alternative Dispute Resolution (ADR).

This page brings together key HMRC and GOV.UK resources relating to reviews, appeals, ADR and dispute resolution procedures.

Appeal Against an HMRC Decision
HMRC Reviews
Alternative Dispute Resolution (ADR)
First-tier Tax Tribunal Information
Tax Dispute Guidance
HMRC Appeals Procedures
Why These Resources Matter

Appeal Against an HMRC Decision

Taxpayers have the right to appeal certain HMRC decisions where they believe an assessment, penalty or determination is incorrect. Appeal procedures are subject to statutory time limits and should normally be supported by appropriate evidence explaining why the decision is disputed.

HMRC Reviews

An HMRC review is an internal reconsideration of a decision by an officer who was not directly involved in the original case. Reviews provide an opportunity for decisions to be reassessed before progressing to formal appeal proceedings and may help resolve disputes without tribunal involvement.

Alternative Dispute Resolution (ADR)

Alternative Dispute Resolution is a voluntary process that helps taxpayers and HMRC resolve disputes through mediation. An independent HMRC mediator assists both parties in identifying areas of disagreement, clarifying issues and exploring practical solutions without the need for formal litigation.

First-tier Tax Tribunal Information

The First-tier Tax Tribunal provides an independent forum for resolving tax disputes that cannot be settled directly with HMRC. The tribunal considers evidence from both parties and issues legally binding decisions on matters within its jurisdiction.

Tax Dispute Guidance

Tax dispute guidance explains the procedures available when disagreements arise between taxpayers and HMRC. These resources cover appeals, reviews, ADR, tribunal processes and the practical steps that may help resolve disputes efficiently and fairly.

HMRC Appeals Procedures

HMRC appeals procedures set out the formal processes for challenging decisions, requesting reviews and progressing matters to tribunal where necessary. Understanding the available procedures can help taxpayers protect their rights and ensure that important deadlines are not missed.

Why These Resources Matter

Most compliance checks conclude without significant disagreement. Where a dispute remains, taxpayers and businesses should understand the review and appeal options available, the relevant deadlines and the evidence required to support their position.

Official guidance helps businesses understand the appropriate route for resolving disputes in a professional and constructive manner.