united-kingdom tax-law court
Legal redress against smaller HMRC decisions?
<p>I understand most of the &quot;regular&quot; decisions like tax assessment, etc. from HMRC (<em>Her Majesty's Revenue and Customs</em> - the UK's principal tax authority) are appealable, ie. you can refer them to the tax tribunal.</p>
<p>I was incorrectly charged late interest, which apparently is not charged through a formal decision, but &quot;statutorily&quot;. Because of that, the tax tribunal doesn't have jurisdiction over that.</p>
<p>Is there a different mechanism for legal redress in cases where the dispute with HMRC is not over an appealable decision?</p>

<p>I assume this relates to Self Assessment. If so you <a href="https://www.gov.uk/government/publications/self-assessment-appeal-against-penalties-for-late-filing-and-late-payment-sa370" rel="nofollow noreferrer">appeal direct to HMRC</a> by using...</p>
<blockquote>
<p>... the online service to appeal a £100 late filing penalty, or form SA370 to appeal any late filing or late payment penalty.</p>
<p>[...]</p>
<p>You must appeal within 30 days of the date HMRC sent you the penalty notice and have a reasonable excuse for late filing. Read the guidance on appealing against penalties for late filing and late payment before starting your appeal.</p>
<p>You can either:</p>
<p>use the online service to appeal against a £100 late filing penalty for tax returns from 6 April 2015 onwards</p>
<p>print the postal form SA370, fill it in and post to HMRC to appeal against a penalty for:</p>
<ul>
<li><p>sending tax returns late for earlier years</p>
</li>
<li><p>paying your tax late</p>
</li>
<li><p>sending a 2015 to 2016 tax return late, if you don’t want to use the online form service</p>
</li>
</ul>
</blockquote>
<p>Then...</p>
<p>If HMRC does not agree your appeal the SA370 Notes (a pdf found in the above link) say:</p>
<blockquote>
<ul>
<li><p>we’ll write to you to say why and tell you what you need to do if you
do not agree with our decision</p>
</li>
<li><p>you must pay the penalty and any added interest</p>
</li>
</ul>
</blockquote>
<p>What &quot;you need to do&quot; will be fact-specific to each individual case.</p>
