How to Appeal

If you think that any of the figures on the notice of assessment are incorrect or you are dissatisfied with the assessment made on you, you should submit a notice of appeal within 40 days of the date of issue of the notice of assessment.

If you do not appeal within this period the assessment normally becomes final and conclusive. However, if you are prevented from appealing within 40 days owing to absence, sickness or other reasonable cause, the appeal may be admitted by the Comptroller if it is given to him without unreasonable delay. An explanation for the delay should always accompany a late appeal.

The right to appeal against an assessment covers the income assessed, any deductions made or not made, as well as any allowance or relief made or omitted in arriving at the amount chargeable to income tax.

A notice of appeal must be in writing and must specify the grounds of the appeal.

When you submit an appeal, you must also arrange for payment of the tax that is not in dispute. For example, if your assessment shows tax payable of £3,000 but you believe that you only owe £2,900, then you must arrange to pay the tax not in dispute of £2,900.

It is very important that the payment on account is not understated, as the ten per cent surcharge will be imposed on any tax found to be payable, where the tax bill is eventually finalised after mid December.

If on the other hand you pay too much, a (non-taxable) supplement equivalent to interest at 0.3% a month will be added to the repayment made at the time the tax bill is eventually finalised.

The missing information needed to finalise your tax bill must be produced as soon as feasible. If a delay is unavoidable it helps if you can estimate how long it will be before all the information can be supplied.

If you cannot settle your appeal with the Comptroller, you have the right of appeal to the Commissioners of Appeal. You are entitled to present your own case to the Commissioners of Appeal or you may, if you so wish, be represented by an advocate, solicitor or accountant.

Appeals against a decision of the Commissioners of Appeal can be made by either you, the taxpayer, or the Comptroller, to the Royal Court. A separate leaflet "Commissioners of Appeal" is available on request.

Further advice on your right of appeal can be obtained initially by telephoning the Income Tax Office help desk on (01534) 440300.