ARTG2210 | Reviews and appeals for direct taxes: Appealing against a decision: Customer appeals within the time limit

The time limit within which customers must appeal against most HMRC decisions is 30 days. If the customer

• appeals and asks for further discussions or provides further information to the decision maker, see ARTG2211

• appeals and HMRC offer a review, see ARTG2212

• appeals and subsequently asks for a review, see ARTG2213

• appeals then notifies the appeal to the tribunal, see ARTG2214

• appeals against certain penalties or surcharges, see ARTG2215, this includes any Default Paper case, see ARTG8370.