How to appeal a company tax assessment

​​​Company tax appeals

Appeals must be in writing stating:

• the reason for your appeal
• the amount which you believe you owe
• any extra information in support of your appeal
• the date the information to settle the appeal will be submitted

You ​​must provide the outstanding information needed to finalise the company tax assessment as soon as possible.​

Download company tax notice of appeal template (size 181kb)

40 day deadline

If you do not appeal within the 40 day period, the assessment becomes final and conclusive. However, if you could not appeal because of absence, sickness or another reasonable cause, the appeal may be admitted by the Comptroller of Taxes if it's given to him without delay. You must supply an explanation of the delay if yo​​ur appeal is late.

Paying undisputed tax

When you submit an appeal, you must arrange for payment of the tax that is not in dispute immediately.

Legal action may be taken at any time to collect unpaid tax, however if any amount is still outstanding at the December surcharge date a 10% surcharge will be imposed.

I'm not satisfied with the decision of the appeal

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

About the Commissioners of Appeal​​