SALF950 | Self Assessment: the legal framework: Making Tax Digital: Overview and legislation: Appeals

An appeal may be brought against any decision made by HMRC under regulations made under Schedule A1.

Notice of appeal must be given to HMRC within 30 days after the day on which notice of the decision is given.

The notice of appeal must:

• be in writing

• specify the grounds of appeal

For example, an appeal may be brought against a HMRC decision not to accept an application for exemption from Making Tax Digital.