Govt revamps taxation appeals process

Date: 2nd April 2009

HM Revenue and Customs (HMRC) has overhauled its taxation appeals process as part of a wider reform of its tribunals system.

From this month, small businesses - from sole traders to limited companies - will have to keep in the mind that HMRC's general commissioners, special commissioners and VAT tribunals are now all part of a First-tier Tribunal within the Tax Chamber.

What is more, customers of HMRC now have the right to see their appeal reviewed by someone in the department who has not previously been involved with their case.

A spokesman for the department, David Hinstridge, commented: "The tribunals and appeals system is changing.

"This guidance will help taxpayers and agents understand what they need to do when appealing or seeking a review of HMRC divisions."

He added that the new process was equally applicable to both direct and indirect taxation.

Earlier this year, HMRC revealed that almost six million businesses and individuals filed their self-assessment tax returns online before the January 31st deadline.