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.
Key Resources
• 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
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.
Related Guidance
• Review, Appeal & ADR
• HMRC Compliance Checks
• Information Notices
• 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
Tax Appeals and Review Procedures
https://www.gov.uk/government/collections/tax-appeals-and-review-procedures
First-tier Tribunal (Tax)
https://www.gov.uk/courts-tribunals/first-tier-tribunal-tax
HMCTS Tribunals
https://www.gov.uk/government/organisations/hm-courts-and-tribunals-service