Decision letter – indirect taxes
[Description of decision]
[Explanation of reasons for decision, including
· facts
· reasons for the decision
· law supporting the decision-if appropriate
· tax due as a result of decision – if applicable]
If you do not agree with my decision, you can
· ask for my decision to be reviewed by an HMRC officer not previously involved in the matter, or
· appeal to an independent tribunal
You have 30 days to accept my offer of a review or appeal to the tribunal. If you feel that there is either something that has been misunderstood or further information that should have been taken into account and you would like me to consider it further, then you should contact me and ask for an extension to the 30 day period, allowing me sufficient time to give notice of an extension before the 30 days have expired. I cannot grant an extension once this period has expired.
HMRC will only accept a review request outside this period of 30 days if there is a reasonable excuse for the lateness and the request is made without undue delay when the excuse ended.
If you opt for a review you can still appeal to the tribunal after the review has finished.
If you want a review you should write to [name / team] at [address] within 30 days of the date of this letter, giving your reasons why you do not agree with my decision.
[We will not take any action to collect the disputed tax while the review of the decision is being carried out.]
If you want to appeal to the tribunal you should send them your appeal together with a copy of this letter, within 30 days of the date of this letter.
You can find further information about appeals and reviews on the HMRC website https://www.gov.uk/tax-appeals or you can phone the number on this letter. You can find out more about tribunals on the Tribunals Service website https://www.gov.uk/tax-tribunal or you can phone them on 0300 123 1024.
Decision letter (indirect) V 0.5