Taxpayers bringing certain appeals to the tax tribunal against decisions made by HMRC on their tax affairs and any penalties incurred now have the option to lodge appeals online, as part of efforts to offer a more efficient service
The HM Courts and Tribunals Service (HMCTS) tax appeal online service lets people submit their appeal online in certain cases. In the case of decisions relating to direct tax, the appeal must first be made to HMRC, but in cases of indirect tax it is usually possible to appeal straight to the tribunal.
The online appeal will be submitted to the tax tribunal so that the case can be considered by a judge and proceed to a hearing, if appropriate.
To use the service taxpayers will need a scan or photo of the original notice or review conclusion letter, and reasons for appeal to copy and paste into the application or attach as a document. It is also possible to use this service to apply to close an enquiry.
HMCTS says the new service enables users to lodge their appeal and receive acknowledgement with a reference number in a one-step process.
The online appeal lodgement process provides an option to upload documents, saving on postal costs.
The creation of ‘save and return’ functionality allows users to save and revisit an appeal lodgement if they need to find further information, allowing them to return to their application at a later time.
HMRCTS also says the online lodgement process means that information is validated when entered into the system and so applications are less likely to be rejected for incomplete or incorrect information.
Information about online appeals to the tax tribunal is here.
Report by Pat Sweet
