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If you do not agree with a decision that HMRC has made, you can either:

路听听听听听听 accept an offer of a review听

路听听听听听听 appeal to an independent tribunal

If you want to do either of these, you must do so within 30 days.

Most disputes can be resolved by a review, without the need to appeal to a tribunal.听

If you accept听an offer of a review

An impartial officer who works for HMRC鈥檚 Solicitor鈥檚 Office and Legal 天美影院 (SOLS) team and who specialises in review work will take a fresh look at my decision.听They are known as 鈥渞eview officers鈥�.听

The review officer will write to let you know the outcome of their review within 45 days, unless they agree a longer period with you. If they agree with HMRC's decision, they鈥檒l uphold it and explain why. If they do not agree, they鈥檒l either cancel or vary my decision and explain why.

If you disagree with the outcome of the review, you can still appeal to the tribunal. You must do this within 30 days of the date of the letter telling you the outcome of the review. 听

For further information about reviews, go to www.gov.uk and search 鈥榙isagree with a tax decision鈥�,

For reviews, you can email, or write to, HMRC鈥檚 Solicitor鈥檚 Office and Legal 天美影院 directly to accept my offer of review. You鈥檒l find the email and postal addresses below

The SOLS email address is: reviews@hmrc.gov.uk.

If you want to write, their address is: Solicitor鈥檚 Office and Legal 天美影院, HM Revenue and Customs, BX9 1ZT.

If you do not want to accept an offer of a review, or you disagree with the outcome of it, you can appeal to an independent tribunal. They will then decide the matter.

For more about tribunals and how to appeal, go to www.gov.uk and search 鈥榓ppeal to the tax tribunal鈥� or call 0300 123 1024.听