When to appeal
You don't need to appeal if you've just made an error or mistake on your declaration, for example you've entered a figure incorrectly or not claimed for something you were entitled to claim.
If you tell us about the error within 5 years of the assessment year we'll look to amend your tax.
You can appeal if you disagree with a tax decision. Examples of appeals include:
- you believe we have made an error interpreting tax legislation
- you disagree with the restriction of a deduction or allowance
- we have estimated a source of income and you disagree with the estimate
Assessments without return
If you receive a default assessment because you've not filed your tax return you can't appeal against this assessment. You have 12 months from the date of the default assessment to file a return.
How to appeal your tax assessment
You must have filed a tax return and received the tax assessment for that return.
Appeals must be received within 40 days of the date of issue of the notice of assessment and must include:
- the reason(s) for your appeal
- the amount of tax you believe is due
- any evidence that supports your appeal
The payment recommendation should be as accurate as possible. A 10% surcharge will be imposed on any underpaid tax that wasn't paid by the surcharge deadline when the assessment is finalised.
If you pay too much, a non-taxable supplement will be added to any repayment when the tax bill is finalised.
If you have appointed an agent to act for you, they can make the appeal on your behalf.
Long-term care contributions
You can't appeal directly against the long-term care contribution, however, if the tax is amended the long-term care contribution may also change.
The estimated long-term care contribution will be finalised the following year once the actual tax for that year is calculated.
Download notice of appeal template
Appealing an ITIS effective rate
If you do not believe that your effective rate has been calculated correctly, you need to submit an appeal within 40 days of the date of issue of the effective rate notice.
You must include the reason(s) why you believe your effective rate has not been calculated correctly.
Late appeals
If you do not appeal within 40 days of a notice, it normally becomes final.
However, if you are prevented from appealing within 40 days owing to absence, sickness or other reasonable cause, we may accept the appeal if it is received without unreasonable delay. An explanation for the delay should always accompany a late appeal.
I am not satisfied with the decision of my appeal
You can ask for an internal review of your appeal by an officer who will have had no previous involvement in your case.
You also have the right of appeal to the Commissioners of Appeal. You're 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
Late filing penalties and late payment surcharges
You can't appeal a penalty or surcharge but you can ask for it to be cancelled if:
- you delivered your return or paid by the specified time
- serious illness or other grave and exceptional circumstances prevented you from delivering your return or paying by the specified time
You must include the reason(s) why you believe the penalty should be cancelled.
If we refuse to cancel the penalty you have 40 days from the date of the refusal to appeal to the Commissioners.
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