How are self-assessment appeals performed?

Here’s how self-assessment appeals are performed:

How to Make an Appeal

Format and timing:

• In writing within 30 days of the Notice of Liability
• HMRC allows 37 days to account for printing and postal delivery (35 days for tax years 2009-10 and earlier)
• Some appeals accepted by telephone or online with proper customer verification
• Appeals via Personal or Business Tax Account are treated as signed appeals

Who can appeal:

• The taxpayer
• Someone acting in capacity
• An authorized agent
• For partnerships: nominated partner only (or their authorized agent)

HMRC’s Internal Appeal Process

Initial handling:

1. Decision Maker receives and considers the appeal
2. Appeals treated as priority post at all stages
3. Appeal recorded on SA system (only by Appeals Handler or Review Interest Officer)
4. Acknowledgment issued using appropriate form (SA525, SA526, SA527)
5. If penalty involved, charge is informally stood over pending determination

Office responsibility:

• Usually handled where received, except:
  • If there’s an open or closed enquiry → goes to enquiry officer
  • If office has no processing capability → forwarded to processing office

Appeal Outcomes

If HMRC agrees with you:

• Appeal allowed
• Charge cancelled/amended
• Appeal closed using MAINTAIN APPEAL function
• Standover reduced to nil
• Confirmation letter sent

If HMRC disagrees:

• Review offered (internal HMRC review by different officer)
• If you reject review → case can go to Tax Tribunal
• You can request tribunal consideration even for late appeals

Special Considerations

Reasonable excuse appeals:

• Must demonstrate circumstances prevented compliance
• Must show you acted without unreasonable delay once excuse ended
• Each case considered on individual facts and circumstances
• Common examples: serious illness, bereavement, fire/flood, HMRC system failures

Partnership appeals:

• Appeal recorded on partnership record only
• Informal standover applied to each partner’s record
• When settled, all partner records must be updated

Documentation required:

• Written appeal stating grounds
• Supporting evidence where possible (especially for reasonable excuse)
• Appeal papers filed and retained throughout process

What happens during the process:

• No automatic stay of collection (except for certain penalty types from 2010-11 onwards)
• Informal standover typically applied to prevent enforcement action
• Open Appeals Work List item created for tracking
• Regular review to ensure prompt handling

The process is designed to be accessible while maintaining proper verification and documentation standards.