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Disagree with An HMRC Decision: Appeal, Review and Tax Tribunal
If you disagree with an HMRC tax decision, you usually have 30 days from the decision letter to appeal. For Income Tax, National Insurance and similar taxes, appeal using the form with the letter or in writing. If HMRC does not change its decision you will be offered a review, and you then have 30 days to accept the review or appeal to the tax tribunal.
At A Glance
Your Rights
What the rules say, with a link to the official source for each.
Challenging A Decision
Deadline
Your decision letter gives the deadline. You usually have 30 days from the date of the letter. If you miss it, you need a reasonable excuse, and you can ask the tax tribunal for a late appeal. source
Direct Taxes
For Income Tax, PAYE, Capital Gains Tax, National Insurance and similar taxes, use the appeal form or write to HMRC, saying what you disagree with and why, with the figures you think are right. source
Review or Tribunal
If HMRC does not change the decision you will be offered a review. You then have 30 days from the offer to accept the review or appeal to the tax tribunal. Reviews are usually quicker. source
Time Limits to Know
Miss a deadline and you can lose a right. Check the dates on your own paperwork.
- 30 daysAppeal the decisionFrom the decision letter
- 30 daysAccept a review or go to tribunalFrom HMRC's offer
Steps to Take
Step 1 of 5
Read the decision letter and note the deadline.
Step 2 of 5
Write down what is wrong and the figures you think are right.
Step 3 of 5
Appeal within 30 days.
Step 4 of 5
Accept a review or go to the tax tribunal if HMRC will not change it.
Step 5 of 5
Get free advice from TaxAid if your income is low.
(Tap the numbers to reveal steps)
Where to Go If It Is Not Put Right
Your options, in order, and when each one applies.
HMRC
Contact HMRC through your personal tax account, the HMRC app or the phone and post details on GOV.UK.
Tax Tribunal
Independent. For appeals against tax decisions and penalties HMRC will not change.
Free Tax Help
TaxAid and Tax Help for Older People give free advice if your income is low.
Good to Know
Small things that make your complaint stronger.
An appeal is about the tax decision. Complaints about poor service go through HMRC's complaints process instead.
Scotland has its own Income Tax rates and bands. The rules on returns, penalties and HMRC complaints apply across the UK.
Want Help?
If you would like one of our team to look at your problem, our initial case review is free. We cannot guarantee any outcome and we do not give legal advice.
Lead reviewer
Luke Marley
Founder and Lead Reviewer
Luke founded CPUK in 2026 after seeing how hard it is for ordinary people to get problems with companies put right. He oversees our guides and checks them against official sources.
Research by Katie Burt, Co-founder and Operations Lead (17 years in the care sector, including managing services for vulnerable adults), and the CPUK Research Team. Researched with AI-assisted research tools, then checked and corrected by our team.
Last checked: 15 October 2026. We are not paid by the companies we write about. Adverts never affect our guidance. Read our editorial policy.
Sources and official links
- gov.uk/tax-appeals/decision Checked 15 October 2026