Introduction to this document

Request for HMRC VAT internal review letter

HMRC operates a VAT internal review system to resolve disputes without the time or expenses involved with a formal appeal. If you wish to use this facility you should apply in writing to HMRC within 30 days of the assessment or decision with which you disagree.

Asking for a review

If you disagree with HMRC over an assessment, you can ask for an internal review of the decision or you can appeal to the First-tier Tribunal (FTT). HMRC advises that in the first instance you should write to your local office and formally ask for an Internal Review. This is where an experienced, usually senior, officer reviews an assessment or decision. If clearly inaccurate, it will usually be withdrawn, or reduced. It must complete the review within 45 days or if you agree a longer period.

If your dispute is unresolved after the internal review, you have the right to appeal to FTT.