Here are the specific aspects of self-assessment you can appeal against:
Charge-based items (items that create a charge on your SA record):
Penalties:
- Fixed penalty for late filing of SA return
- Daily penalty for late filing of SA return
- Tax geared penalty for late filing of SA return
- Tax geared penalty for incorrect SA return
- Tax geared penalty for failure to notify chargeability
- Tax geared penalty for late payment
- Tax geared penalty for excessive reduction of payments on account
- Penalty for failure to produce documents
- Penalty for failure to keep records
- Surcharge (for tax years 2009-10 and earlier)
Assessments and amendments:
- Revenue assessments
- Revenue amendments to SA return
- Jeopardy amendments
Non-charge-based items (no charge created on your record):
- HMRC requirement to produce documents
- Continuation of a Revenue enquiry
- Revenue amendment of a partnership statement
What you CANNOT appeal against:
- Your own self-assessment calculation
- Revenue determinations
- Interest charges
- Balancing payments
- Payments on Account (though you can claim to reduce them)
- Correction notices (but you can reject HMRC’s corrections)
- Revenue calculations
Appeal requirements:
- Must be made within 30 days of the Notice of Liability (37 days allowed for postal delivery)
- Should be in writing (though some appeals accepted by phone or online)
- Can be made by you, someone acting in capacity, or an authorized agent
- For partnerships: must be made by the nominated partner
Grounds for appeal:
For assessments/amendments:
- The assessment or amendment is incorrect
- The actual liability has yet to be determined
For penalties:
- Fact – e.g., return was filed on time, payment was made on time
- Reasonable excuse – e.g., prevented by illness, postal delays, HMRC system issues
The key distinction is that you can appeal HMRC’s actions and decisions, but not your own self-assessment calculations or automatic system calculations.
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