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  1. Home
  2. Crime, justice and law
  3. Administrative justice reform
HMRC internal manual

Appeals reviews and tribunals guidance

From:
HM Revenue & Customs
Published
5 March 2016
Updated:
20 March 2025 - See all updates
  1. Back to contents
  2. ARTG2100

ARTG2120 - Reviews and appeals for direct taxes: Appealing against a decision: what is an appeal: contents page

  1. ARTG2130
    What is an appeal
  2. ARTG2140
    How to appeal
  3. ARTG2150
    Who can make an appeal
  4. ARTG2160
    What decisions can be appealed against
  5. ARTG2170
    Grounds of appeal
  6. ARTG2171
    Invalid grounds of appeal
  7. ARTG2172
    Rejecting an appeal
  8. ARTG2180
    Time limits for making an appeal
  9. ARTG2190
    Telling the customer about the decision
  10. ARTG2200
    Customer agrees with the decision
  11. ARTG2210
    Customer appeals within the time limit
  12. ARTG2211
    Customer appeals and provides further information
  13. ARTG2212
    Customer appeals and HMRC offer a review
  14. ARTG2213
    Customer appeals and subsequently asks for a review
  15. ARTG2214
    Customer appeals then notifies appeal to tribunal
  16. ARTG2215
    Customer appeals against certain penalties or surcharges
  17. ARTG2216
    Current view of the matter not sent or unsatisfactory
  18. ARTG2220
    Customer does not reply to the decision within the time limits
  19. ARTG2230
    Liaison with specialist offices
  20. ARTG2240
    Late appeals
  21. ARTG2250
    Late appeals and reasonable excuse
  22. ARTG2260
    Linked appeals for direct and indirect taxes
  23. ARTG2270
    Groups of related cases
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