Introduction to this document

Appeal and postponement of direct tax

This standard letter can be used to make an appeal against any direct tax assessment, e.g. income tax, corporation tax, capital gains tax etc., but not VAT, customs or other duties.

How to use it

The time limit for submitting an appeal is 30 days from the date on the assessment or determination issued by HMRC.  The letter should be sent direct to the issuing tax office or, if different, to the office that you usually communicate with in relation to the type of tax assessed.

The postponement section of the letter is optional. Only use this part if you don’t intend to pay the full amount of the disputed tax. It’s advisable to include a calculation showing how you arrived at the figure of tax you consider is payable, if any. You may choose to pay the assessment in full to avoid interest charges on the disputed tax in the event that you lose the appeal.