What to do if you disagree with an HM Revenue & Customs decision

If you think a decision or award by HM Revenue and Customs (HMRC) is wrong or unreasonable, you often have the right to appeal or to authorise a professional adviser to appeal on your behalf.

What to do if you disagree with an HMRC decision

If you're not happy with a decision HMRC has made, follow the links below to find out what you need to do and when. The process is different depending on the type of decision you disagree with.

Self Assessment, PAYE, National Insurance contributions, and more

How to appeal against an HMRC decision and what options are available to you after you have appealed, including information on what to do if you and HMRC can’t agree.

• How to appeal against an HMRC decision - direct taxes

Tax credits

If you're not happy with a tax credits decision, you may have the right to appeal. You'll normally have to appeal within 30 days of when the Tax Credit Office sent you their decision.

• Appealing against a tax credit decision

Child Benefit

If you're not happy with a Child Benefit decision, you may have the right to appeal. You'll normally have to appeal within one month of when the Child Benefit Office sent you their decision.

• Appealing against a Child Benefit decision

Decisions related to the restoration of goods seized by Customs

If HMRC refuses to return seized goods to you or imposes conditions on the return, you have the right to have the decision reviewed if you disagree with it.

• What you can do if you don't agree with HMRC's decision about the return of seized goods, also called 'restoration'

In this section...

• How to deal with HM Revenue and Customs for someone else  
• How to complain to HM Revenue and Customs  
• Reporting tax fraud  
• Tax inspections and enquiries  
• Reporting changes that might affect your tax  
• Authorising an accountant to deal with HM Revenue and Customs for you