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Tax investigations and appeals

On this page you can find articles and online resources providing guidance on tax appeals.


Featured book

Guide to taxpayers' rights and HMRC powers
(Bloomsbury Professional, 2017)
A detailed explanation of relevant legislation, case law and HMRC practices. The book focuses on the boundaries of HMRC's powers and the statutory rights of taxpayers.

Featured article

Keeping out of the spotlight: a good reason to consider ADR
Tax Insight, June 2015, pp.10-12
The confidentiality of alternative dispute resolution (ADR) gives it another reason to be recommended to parties who do not want their tax affairs discussed publicly.

Useful links

GOV.UK

Codes of Practice
Codes of practice for HMRC enquiries and investigations.

Compliance Handbook
Guidance on HMRC penalties and compliance powers.

Enquiry Manual
HMRC manual on the conduct of enquiries.

What to do if you disagree with an HMRC decision
Information on the tax appeals process.

First-tier Tribunal (Tax)
The First-tier Tribunal hears appeals against decisions made by HMRC. It took over the functions formerly held by the General Commissioners of Income Tax when they were abolished on 1 April 2009 under the Tribunals, Courts and Enforcement Act 2007. The website includes a guide to Making an appeal

Archived HMRC resources

Review of HMRC's Powers, Deterrents and Safeguards
Details of the review which ran from 2005 to 2012.

Business Economic Notes
Full text of the Business Economic Notes used by Inspectors of Taxes between 1987 and 1997, covering a range of professions and business activities. The notes were replaced by Tactical and Information Packages (TIPs) but these were removed from the HMRC website in 2007.

Other resources

How to survive an enquiry by HMRC
Guide from the CIOT's Low Incomes Tax Reform Group, including a breakdown of the stages of an enquiry and where to go for advice.

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