01
Start with the record
A strong response separates documents, transaction flows, technical analysis and calculation. It addresses HMRC's question directly while avoiding unsupported statements and unnecessary expansion of scope.
- HMRC information requests and visits
- VAT assessments and penalties
- Meeting and correspondence strategy
- Statutory review and tribunal preparation
02
Deadlines matter
The usual deadline to appeal an HMRC decision or accept an offer of review is 30 days from the decision letter. The correct route depends on the decision and procedural history, so act early and check the letter.
- Decision and deadline review
- Grounds of appeal
- Evidence schedule
- Settlement and escalation options
Primary sources
Tax guidance changes. These official sources were checked on 31 August 2026.
Correct errors in a VAT ReturnAppeal a tax decision