Tribunals Reform
This page helps you to find information about the process for resolving disagreements with HMRC decisions. On 1 April 2009 HMRC changed the way it handles tax disputes and appeals, introducing a more consistent approach to internal review. At the same time the existing tax tribunals (including the General and Special Commissioners and the VAT & Duties Tribunals) were replaced by the First-tier and Upper Tribunals.
For a short period following implementation of the changes this page will continue to contain links to information and guidance about the new processes.
You can access guidance for customers and advisers by selecting the links below. And you can also access learning material and guidance that we produce for our staff.
Further information
- Latest news
- HMRC1 Fact Sheet 'HMRC decisions-what to do if you disagree' (PDF PDF 73K)
- Online guidance for customers and advisers - What to do if you disagree with an HMRC decision
- Copy of HM Revenue & Customs Awareness learning package for staff
- Appeals, Reviews and Tribunals Manual
- Copy of HMRC Review Officer Guided Learning Unit for staff (PDF 303K)
- Tribunals Reform and internal reviews Podcast
- Litigation and Settlement Strategy
- Complaints
- Tribunals service (Opens new window)
