There are a significant number of flaws with HMRC's disguised remuneration repayment scheme. Its terms are drafted, seemingly, to limit as far as possible a taxpayer's right to a refund.

If a taxpayer finds themselves in a position where HMRC has refused their request for repayment under the scheme, there are only limited rights of appeal.

The main route of appeal is by way of judicial review to the High Court. There are strict time limits to pursue judicial review (no later than three months from the refusal under the scheme in most circumstances) and so taxpayers should take advice on bringing any appeal without delay.