The HMRC team that will deal with appeals for surcharges will depend on which tax the surcharge has been issued in relation to.
Normally, appeals are dealt with by the team who made the initial decision to issue the surcharge (and whose contact details will be on the penalty letter), although you can request to have the decision reviewed by an independent officer or bring a case to the First Tier Tax Tribunal.
Sending in Your Appeal to the Relevant Team
When HMRC send a penalty letter in the post, it will contain an appeal form and details of whom you need to address and send your appeal to. In general, the team who will deal with your appeal will be the following for these taxes, whereas for others it will very much depend on which team deal with your return.
- Corporation Tax – your company’s Corporation Tax Office (you will find this on HMRC correspondence relating to Corporation Tax debt or you can call the Corporation Tax Helpline on 0300 200 3410 for assistance)
- Self Assessment – Self Assessment, HM Revenue and Customs, BX9 1AS, United Kingdom
The first step of the appeal process is to fill in the appeal form (or appeal using a letter or online if appropriate – see our Guide to Appealing Against HMRC Surcharges for more information).
Once you’ve lodged your appeal, HMRC will review the information you’ve provided and decide whether to uphold, vary or revoke their initial decision to charge a penalty. They will communicate this decision to you in writing.
If you’re not satisfied by the result, you can request that the decision is reviewed by an independent officer. The details of who to send this request will be contained in the letter detailing HMRC’s review decision. This independent officer will be someone who wasn’t involved in the original decision.
Appealing to the Tribunal
If you’re not happy about HMRC’s decision on appeal, you can appeal to the Tax Tribunal. This is an independent body who will review the details of your case and decide whether to uphold or revoke HMRC’s decision.
HM Courts & Tribunals Service
First-tier Tribunal (Tax Chamber)
PO Box 16972
The tribunal will inform you of whether they have accepted the appeal and any further steps that you need to take.
If you are having problems with substantial tax arrears, penalties and surcharges levied by HMRC but cannot pay them we can help. Call us on 08000 746 757 for a free of charge, no obligation discussion or use the live chat function on your screen now. We’re always happy to help.