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HMRC dispute / tax appeal

To: HM Revenue & Customs

Timeline: HMRC statutory reviews typically resolve in 45 days — act within 30 days of the decision noticeOutcomes: 67% resolved in taxpayer's favour at review stage (HMRC published data)

Deadline / timing: Appeal must be made within 30 days of the date of the HMRC decision notice (TMA 1970 s.31)

Filing instructions →

Your first letter is free. No card, no signup required.

Tell us about your situation

We ask only what we need to draft the right letter. Approximately 3 minutes.

Your full name *

Your address *

Your email

Your phone

National Insurance Number (NINo) or Unique Taxpayer Reference (UTR) *

Tax year(s) in dispute *

Type of HMRC decision *

Amount HMRC says you owe (£) *

Your calculation of what you actually owe (£, or nil)

Grounds for your appeal — what did HMRC get wrong? *

Be specific: wrong employment income figure, credit not applied, wrong tax code, reasonable excuse for late filing, etc.

Evidence you have

P60, P45, payslips, bank statements, prior HMRC correspondence. List by item.

If a penalty: your reasonable excuse (if applicable)

Illness, reliance on adviser, genuine misunderstanding of obligation, bereavement, etc.

Nation *

Free preview before any payment.

What this letter will cite

TMA 1970 s.31 — Taxpayer right to appeal HMRC decisions within 30 days of the decision notice.
TMA 1970 s.31A — Taxpayer may request HMRC to review a decision before proceeding to the First-tier Tribunal.
Finance Act 2009 Sch.55 — Establishes penalty structure for late Self-Assessment returns: £100 fixed, daily penalties, and further fixed penalties.
Finance Act 2009 Sch.56 — Sets out surcharge penalties for late payment of income tax, triggering at 30 days, 6 months, and 12 months.
ITA 2007 — Primary consolidating Act governing income tax liability in the UK.
HMRC ADR — HMRC's ADR service mediates disputes before formal tribunal proceedings, often resolving in 30–90 days.

AEQUARA UK provides AI-assisted self-help correspondence — not legal advice. For high-stakes disputes, court proceedings, or matters requiring legal representation, consult a qualified solicitor. Citizens Advice: 0800 144 8848 · Law Society Solicitor Finder: solicitors.lawsociety.org.uk