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Tax & HMRC

Underpayment demands, penalty appeals, self-assessment disputes, PAYE errors. HMRC gets it wrong more often than they admit - especially if you had two jobs, a bonus or a benefit-in-kind. Under TMA 1970 you have full appeal rights within 30 days.

Can I appeal an HMRC decision?
Yes, within 30 days of the decision. First step is usually an HMRC internal review (they have 45 days). If you disagree with the review, you have 30 days to appeal to the First-tier Tax Tribunal.
Does HMRC have to show its working?
Yes. Under TMA 1970 and HMRC's Charter you can request the full calculation. This alone catches many PAYE errors, especially around bonuses, second jobs and benefits-in-kind.
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