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Official guidance
Appeals reviews and tribunals guidance

ARTG2120 · Reviews and appeals for direct taxes: Appealing against a decision: what is an appeal: contents page

  • ARTG2130 · Reviews and appeals for direct taxes: Appealing against a decision: What is an appeal
  • ARTG2140 · Reviews and appeals for direct taxes: Appealing against a decision: How to appeal
  • ARTG2150 · Reviews and appeals for direct taxes: Appealing against a decision: Who can make an appeal
  • ARTG2160 · Reviews and appeals for direct taxes: Appealing against a decision: What decisions can be appealed against
  • ARTG2170 · Reviews and appeals for direct taxes: Appealing against a decision: Grounds of appeal
  • ARTG2171 · Reviews and appeals for direct taxes: Appealing against a decision: Invalid grounds of appeal
  • ARTG2172 · Reviews and appeals for direct taxes: Appealing against a decision: Rejecting an appeal
  • ARTG2180 · Reviews and appeals for direct taxes: Appealing against a decision: Time limits for making an appeal
  • ARTG2190 · Reviews and appeals for direct taxes: appealing against a decision: telling the customer about the decision
  • ARTG2200 · Reviews and appeals for direct taxes: Appealing against a decision: Customer agrees with the decision
  • ARTG2210 · Reviews and appeals for direct taxes: Appealing against a decision: Customer appeals within the time limit
  • ARTG2211 · Review and appeals for direct taxes: Appealing against a decision: Customer appeals and provides further information
  • ARTG2212 · Review and appeals for direct taxes: Appealing against a decision: Customer appeals and HMRC offer a review
  • ARTG2213 · Reviews and appeals for direct taxes: appealing against a decision: customer appeals and subsequently asks for a review
  • ARTG2214 · Review and appeals for direct taxes: Appealing against a decision: Customer appeals then notifies appeal to tribunal
  • ARTG2215 · Reviews and appeals for direct taxes: Appealing against a decision: Customer appeals against certain penalties or surcharges
  • ARTG2216 · Reviews and appeals for direct taxes: Appealing against a decision: Current view of the matter not sent or unsatisfactory
  • ARTG2220 · Reviews and appeals for direct taxes: Appealing against a decision: Customer does not reply to the decision within the time limits
  • ARTG2230 · Reviews and appeals for direct taxes: appealing against a decision: liaison with specialist offices
  • ARTG2240 · Reviews and appeals for direct taxes: Appealing against a decision: Late appeals
  • ARTG2250 · Reviews and appeals for direct taxes: Appealing against a decision: Late appeals and reasonable excuse
  • ARTG2260 · Reviews and appeals for direct taxes: Appealing against a decision: Linked appeals for direct and indirect taxes
  • ARTG2270 · Review and appeals for direct taxes: Appealing against a decision: Groups of related cases
  1. Reviews and appeals for direct taxes: Appealing against a decision: what is an appeal: contents page
  2. Review and appeals for direct taxes: Appealing against a decision: Customer appeals then notifies appeal to tribunal

ARTG2214 | Review and appeals for direct taxes: Appealing against a decision: Customer appeals then notifies appeal to tribunal

From HM Revenue & Customs · Appeals reviews and tribunals guidance

If the customer appeals and then notifies their appeal to the tribunal without having asked for a review, the decision maker should send the case papers relating to the disputed decision to the appropriate Legal Group litigation team.

The litigator will then prepare the case for tribunal, see ARTG8430

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