New guidance provides an overview (with links to relevant HMRC webpages) of HMRC’s approach to civil tax disputes, highlighting statutory reviews of tax decisions, tax tribunal appeals and the role of alternative dispute resolution. A section on accelerated payment notices and follower notices notes that, although there is no right of appeal against APNs or FNs, representations can be made which HMRC must consider. The guidance also lists the support available from HMRC to help taxpayers get their tax affairs right without the need for a dispute.
New guidance provides an overview (with links to relevant HMRC webpages) of HMRC’s approach to civil tax disputes, highlighting statutory reviews of tax decisions, tax tribunal appeals and the role of alternative dispute resolution. A section on accelerated payment notices and follower notices notes that, although there is no right of appeal against APNs or FNs, representations can be made which HMRC must consider. The guidance also lists the support available from HMRC to help taxpayers get their tax affairs right without the need for a dispute.
