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ACCA Applied Skills · Taxation (UK) · The procedures relating to compliance checks, appeals and disputes

Dev disagrees with HMRC's view and wishes to have an independent review of a decision before going to the tribunal. Which statement about the options open to him is correct?

A taxpayer can ask for a review by an HMRC officer who was not involved in the decision, or take the appeal to the First-tier Tribunal. The appeal is normally made within 30 days of the decision. The Upper Tribunal is only for onward appeals, and payment of disputed tax is not required first.

  1. AHe can request a review by an HMRC officer not previously involved, or ask the First-tier Tribunal to consider the appeal, and the review request must normally be made within 30 days of the decisionCorrect
  2. BHe must go to the Upper Tribunal first, because the First-tier Tribunal hears only VAT appeals
  3. CHe can request an HMRC review only if he has first paid all disputed tax
  4. DHe may only use ADR, as an independent review is not available for income tax decisions

Explanation

After an HMRC decision, the taxpayer normally has 30 days to appeal; he may then ask for an internal review by an officer not involved in the decision or notify the appeal to the First-tier Tribunal. The Upper Tribunal hears appeals from the First-tier, not first. Payment of disputed tax is not a prerequisite for review.

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