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Reviews
As part of the new appeal and review process, taxpayers have a statutory right to an independent internal HM Revenue & Customs (HMRC) 'review' of their case by someone outside of the line-management chain of the HMRC Case Officer. This is a new concept for direct tax. For VAT, it replaces the existing non-statutory VAT reconsideration process and, for other indirect taxes, it replaces the existing mandatory review arrangements. HMRC must take account of any representations made by the taxpayer as part of a review. Consequently, it is the perfect time to obtain a second opinion from a tax litigation specialist such as OneE TDI. A fresh pair of eyes and a different approach often helps sway the outcome of the review.
On this page:
How can I have my decision reviewed?
HMRC aims to settle most appeals by agreement, but sometimes this isn't possible. Where this happens HMRC will write to you and explain why it doesn't agree and offer you a review of its decision by another officer not previously involved in the original decision.
If HMRC offers you a review you must write to either accept or decline the offer within 30 days.
Even if HMRC hasn't offered you a review, you can write to the officer who made the original decision and ask for one. If you do this, HMRC will write to you explaining its view of the matter under appeal. Usually HMRC has 30 days to do this. The review will not start until after this has happened.
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What if I miss the time limit for accepting HMRC's offer of a review?
If you do not write to HMRC accepting the offer of a review until after the 30-day period has passed, HMRC will still carry out a review if you have a reasonable excuse for your late acceptance. HMRC considers that a reasonable excuse is an event outside your control although each case is judged on its merits/facts. You will need to explain why your acceptance was sent in after the 30-day period and show that you replied as soon as you could.
If HMRC does not think your explanation is reasonable, it will write and tell you why. You can then appeal to the First-tier Tribunal.
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What happens during the review and how long will it take?
HMRC will appoint an officer who has not previously been involved with the decision you are appealing against to carry out a review of the decision. You can put your case to the review officer. This is usually done in writing, but other arrangements can be made.
The review will usually be completed within 45 days. In some cases, it may take longer and in such circumstances HMRC will ask you to agree to a longer period. If HMRC do not write to you telling you the outcome of the review within the review period you can send your appeal to the First-tier Tribunal.
When the review has been completed the review officer will write and tell you the decision.
If HMRC does not complete its review within the 45 days (or longer agreed period) it will usually ask you whether you will agree to an extension so that it can finish the review. If no extension is agreed, HMRC will write to you explaining that the review is upheld. You will then have 30 days to send any appeal to the First-tier Tribunal.
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What happens if you don't agree with the review conclusions?
If you disagree with the decision reached by the review officer you can ask for your appeal to be heard by the First-tier Tribunal. You need to do this within 30 days of the review conclusion letter (or the letter telling you that the review conclusion is treated as upholding the original decision). The Tribunal can alter HMRC's decision if it thinks it is wrong.
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What happens if you do not reply to the review conclusions?
If you don't reply to the letter telling you the decision reached by the review officer or send your appeal to the Tribunal within 30 days, HMRC will assume that you agree with its decision. It will then amend the decision in line with the outcome of the review and, where relevant, will amend the amount of tax or penalty you or your business has to pay.
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How can OneE TDI help?
The new Tax Tribunal system is more formal and 'legalistic' than those that most taxpayers (or their advisers) will have previously experienced with greater requirements placed on the submission and presentation of evidence. Strict time deadlines have to be met. For this reason, many appellants (and their advisers) seek specialist advice from tax litigation experts like OneE TDI. Trying to handle a successful appeal or present representations for a case review and run a business or an accountancy practice can be extremely difficult. HMRC now has dedicated specialist Advocacy units who only deal with Tax Tribunal hearings. If HMRC is engaging its own specialists so should you!
At the core of OneE TDI is a highly experienced team specialising in all areas of tax disputes and investigations work. We are former HMRC inspectors/investigators – so we know how HMRC thinks! We are constantly dealing with inspectors/investigators and the specialist Advocacy units so we have up to date insights into current practice and policy and consistently negotiate the best possible terms for our clients - often without the need for a Tax Tribunal. We offer confidential, non-judgemental advice to best defend our clients and our advice saves them time and money and helps reduce their potential exposure to tax, interest and penalties.
If agreement cannot be reached with HMRC, we provide our clients with realistic advice regarding the likely success of any appeal and the potential costs involved. We also work with a team of specialist Associates to provide a comprehensive, cost-effective service. Our sister company, OneE Tax, has a specialist team of Chartered Accountants, Chartered Tax Advisers, Lawyers and Trust Practitioners and we work with proven lawyers and barristers when the need arises.
We take control of and manage all parts of a contentious tax dispute so that our clients can get on with their life and their business. What price peace of mind?
Please see the Testimonials kindly provided by our clients (or their accountants or lawyers), which confirm our levels of client service.
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How can I contact OneE TDI?
If you would like a free, confidential, no obligation discussion with us please contact either Gary Rowson or Mark Taylor on 0800 652 6156 or complete and submit the online form below.
Whilst we endeavour to provide informative and accurate information, the content on this site is for general information purposes only and should not be taken to constitute tax or legal advice which must always be tailored to individual circumstances. Please contact us if you would like to discuss matters.
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Tax Tribunals