How do I appeal a VAT assessment from HMRC?
Answered 11 March 2026
How to Appeal a VAT Assessment from HMRC
What the law says
1. Right of Appeal
An appeal against a VAT assessment lies to the First-tier Tribunal (Tax Chamber). Under VATA 1994 s.83(1)(p), an appeal may be brought in respect of:
"an assessment— (i) under section 73(1) or (2) in respect of a period for which the appellant has made a return under this Act; or (ii) under subsections (7), (7A) or (7B) of that section … or the amount of such an assessment"
Important caveat: Where an assessment is issued under s.73(1) because no VAT return has been filed, there is no right of appeal unless and until a return is submitted.
2. HMRC Must Offer a Review
When HMRC notify you of a decision against which an appeal lies, they must offer you a review at the same time:
"HMRC must offer a person (P) a review of a decision that has been notified to P if an appeal lies under section 83 in respect of the decision. The offer of the review must be made by notice given to P at the same time as the decision is notified to P." (VATA 1994 s.83A)
3. Accepting the Review (s.83C)
You may accept HMRC's offer of a review by notifying them within 30 days of the date of the document containing the offer. You cannot accept the offer if you have already appealed to the tribunal.
4. The Review Process (s.83F)
Once a review is undertaken:
- HMRC must consider any representations you make
- The review may conclude the decision is upheld, varied, or cancelled
- HMRC must notify you of the conclusions and their reasoning within 45 days (or such other period as agreed)
- If HMRC fail to give notice within that period, the review is treated as having concluded that the decision is upheld
5. Time Limits for Appealing to the Tribunal (s.83G)
The time limits depend on whether a review has taken place:
| Scenario | Time Limit |
|---|---|
| No review – direct appeal | 30 days from the date of the document notifying the decision |
| After a mandatory review (s.83C) | 30 days from the "conclusion date" (date of the review conclusions document) |
| After a review requested out of time (s.83E) | 30 days from the conclusion date (if review undertaken); if HMRC decline to review, only with tribunal permission |
| Late appeal | Only with tribunal permission |
6. Late Reviews Out of Time (s.83E)
If you miss the 30-day window to accept HMRC's review offer, HMRC must still conduct a review if you request one in writing and HMRC are satisfied that:
- you had a reasonable excuse for missing the deadline, and
- you made the request without unreasonable delay after the excuse ceased
HMRC Guidance / Practice
In practice, HMRC's assessment letters set out the options in the following terms (as seen in tribunal cases):
"If you disagree with our decision, you need to write to us within 30 days of the date of this letter, telling us why you think our decision was wrong and we will look at it again. If you prefer, we will arrange for a review by an HMRC officer not previously involved in the matter. You will then have the right to appeal to an independent tribunal. Alternatively you can appeal direct to the tribunal within 30 days of this letter."
The First-tier Tribunal has confirmed that the basic 30-day time limit for VAT appeals is set by s.83G VATA 1994, and that the tribunal may grant permission for a late appeal.
Summary of Steps
- Check the assessment is appealable – you must have filed a VAT return for the relevant period (if the assessment was raised under s.73(1) because no return was filed, submit a return first).
- Within 30 days of the assessment, either:
- Accept HMRC's review offer (write to HMRC accepting the review), or
- Appeal directly to the First-tier Tribunal (Tax Chamber).
- If you opt for a review, wait for HMRC's conclusions (within 45 days), then appeal to the tribunal within 30 days of the conclusion date if still dissatisfied.
- If you have missed any deadline, apply to HMRC for a late review (with reasonable excuse) or apply to the tribunal for permission to appeal late.
Citation sources
ned in section 43B(1) or (2); ka the giving of a notice under section 43C(1) or (3); l the requirement of any security under section 48(7) or paragraph 4(1A) or (2) of Schedule 11; m any refusal or cancellation of certification under section 54 or any refusal to cancel such certification; n any liability to a penalty or surcharge by virtue of any of sections 59 60 to 69B ; na any liability to a penalty under section 69C, any assessment of a penalty under that section or the amount of such an ass
Part V Reviews and Appeals Nature of review etc 83F 1 This section applies if HMRC are required to undertake a review under section 83C or 83E. 2 The nature and extent of the review are to be such as appear appropriate to HMRC in the circumstances. 3 For the purpose of subsection (2), HMRC must, in particular, have regard to steps taken before the beginning of the review— a by HMRC in reaching the decision, and b by any person in seeking to resolve disagreement about the decision. 4 The review m
) I have not considered them in any detail. The income tax assessments 34. The relevant years of assessment were identified by the parties, as per the Directions, as 2012-2017. 35. A letter dated 17 March 2014 from HMRC to the Appellant has been included in the bundle. In this letter HMRC noted that the Appellant had not filed his SA returns for 2010/11, 2011/12 and 2012/13 and stated that while self-assessment debt remained outstanding VAT repayment requests would not be approved. The letter as
Part V Reviews and Appeals Review out of time 83E 1 This section applies if— a HMRC have offered a review of a decision under section 83A and P does not accept the offer within the time allowed under section 83C(1)(b) or 83D(3); or b a person who requires a review under section 83B does not notify HMRC within the time allowed under that section or section 83D(3). 2 HMRC must review the decision under section 83C if— a after the time allowed, P, or the other person, notifies HMRC in writing reque
et this as suggesting an argument along the following lines: If the assessment under section 73(1) can only be made where no return has been submitted, how can section 83(1)(p)(i), which provides the appeal rights against these assessments, be predicated on the submission of the same returns. 40. As I have said, this argument is not set out in any detail in the written submissions from the Appellant, but I can see the point. 41. However, I do not agree with either of the Appellant’s submissions.
Part V Reviews and Appeals Review by HMRC 83C 1 HMRC must review a decision if— a they have offered a review of the decision under section 83A, and b P notifies HMRC accepting the offer within 30 days from the date of the document containing the notification of the offer. 2 But P may not notify acceptance of the offer if P has already appealed to the tribunal under section 83G. 3 HMRC must review a decision if a person other than P notifies them under section 83B. 4 HMRC shall not review a decis
of HMRC, sent a letter to HDCL at 112 Camden Road which was headed “[HDCL] – Failure to Notify VAT Registration” and, under the subheading “VAT Registration” stated as follows: “As the company has failed to notify HMRC of its liability to be registered as per VAT Act 1994, Schedule 1, I have registered the company under the VAT Act 1994, Schedule 5, Paragraph 2. The calculations below are based on the additional sales identified during an enquiry into your Corporation Tax Return under Finance Ac
Part V Reviews and Appeals Bringing of appeals 83G 1 An appeal under section 83 is to be made to the tribunal before— a the end of the period of 30 days beginning with— i in a case where P is the appellant, the date of the document notifying the decision to which the appeal relates, or ii in a case where a person other than P is the appellant, the date that person becomes aware of the decision, or b if later, the end of the relevant period (within the meaning of section 83D). 2 But that is subje