Making an appeal
If you receive a notice from us that you do not agree is correct, you can appeal against it.
You can appeal against the following notices:
- assessment of income tax
- late payment surcharge
- late filing fee
- ITIS effective rate notice
All appeals must be in writing and must specify the grounds of the appeal.
Appealing your income tax assessment
You need to submit an appeal within 40 days of the date of issue of the notice of assessment.
As well as including the reason(s) for your appeal, you must also state how much you think the tax should be. This should be as accurate as possible. A 10% surcharge will be imposed on any underpaid tax 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.
Download notice of appeal template (size 193kb)
Appealing a penalty
If you have received a late filing fee or late payment surcharge which you believe is incorrect, you need to submit an appeal within 40 days of the date of issue of the penalty notice.
You must include the reason(s) why you believe the penalty has been incorrectly issued.
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.
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