Skip to content 
Statutory Review
Specilaist Tax Planning
If you are not happy with a tax decision, it’s always better to apply for statutory review before filing an appeal to the tax tribunal.
Get Professional Help for Your Business
THE LOGICAL NEXT STEP AFTER DISPUTE
THE LOGICAL NEXT
STEP AFTER DISPUTE
HMRC Statutory Review is the next step once you have exhausted other options of a dispute with HMRC on a tax decision. This process was introduced in 2009 for direct tax and indirect tax decisions and is available to customers with or without a tax accountant. HMRC Statutory Review was introduced to resolve disputes without needing recourse to a tribunal and ease pressure on the tribunal service. Even if you decide on ADR as your first option, it is still recommended to ask for a Statutory Review, especially because you don’t need to wait for HMRC’s decision to ask for one. Asking for a Statutory Review means your legal rights will be protected. A Statutory Review is an internal review that must be carried out by an HMRC officer – or a team of HMRC officers – with no previous involvement in your case. Review cases are sometimes dealt with by teams at an entirely different location, often referred to as specialist offices.
Let us take care of your business
Few ways to contact us
Call us on
08001357323
Book an Online
Meeting
Visit Local
Tax Accountant
Call us on
08001357323
Who We Are ?
We Are Professional Accountants, Tax Advisors and Business Consultants
Our team consists of highly qualified accountants, Ex HMRC Tax Inspectors and industry known business consultants
Trust our tax experts to save you time, money, and hassle on your personal taxes. Call us to discuss your perosnal tax planning.
As business do not miss out on the opportunity of claiming certain reliefs and tax planning. Call us for business tax advice.
Our tax advisors have the experience, skills and expertise to handle complex tax matters and tax investigations
Our tax expertsprovide authoritative guidance and advocacy in appealing unfair or inaccurate tax assessments.
If you are self-employed or have a small business, let our team of best accountants and tax advisors take care of your accounting and tax compliance
FAQs
We are here to help you with any questions you may have
A statutory review is the process of asking HMRC to formally re-examine and reconsider a tax decision they have made. You can request this within 30 days of the tax decision.
Most tax decisions can be disputed including tax return assessments, penalties, VAT assessments, PAYE coding notices and decisions on tax reliefs. The review application must identify clearly which decision is disputed.
No, it is free to submit an application to HMRC requesting a statutory review. The process gives taxpayers a way to contest decisions without having to initially go to tribunal.
Reasons can include having factual evidence the decision is wrong, providing new supporting information not previously considered, identifying that HMRC applied the law incorrectly or claiming a different interpretation of legislation.
HMRC aims to complete reviews within 45 days. However it can take longer for more complex disputes. If delayed, you can appeal directly to tax tribunal without waiting for the conclusion of the review.
Yes, if HMRC upholds their original decision, you still retain the right to then lodge an appeal to an independent tax tribunal for reconsideration. The review stage does not preclude later tribunal action.
Your accountant may have included some normal tax provisions. If not you may be able to make adjustments in your current financial year. If you are loosing any tax reliefs, you may need to amend accounts and resubmit to HMRC and companies house.
Not answered above?
If you need advice regarding your personal circumstances, please call our office or book an online appointment.
We are leading network of qualified accountants, tax advisors and specialist business consultants in United Kingdom
Get an appointment with our Expert
What our clients say
Property to Profit the Start of Rental Business
Starting a property rental business can be an exhilarating opportunity, but it’s essential to grasp the exact point at which your business commences. This understanding
Holiday Homes and Property Company
Currently, if you’re renting out fully furnished vacation properties as an individual, you’re benefiting from some significant tax advantages. One of the key perks is
The High Income Child Benefit Charge was introduced as a way to reduce child benefit payments to higher-income families. Before April 2024, the charge applied
HMRC Tax Collection Powers: Your Tax Bill
If you can’t pay your taxes, HMRC has ways to collect unpaid taxes. Ignoring a tax debt doesn’t make it go away and can make
IR35 Independent Contractors and Small Businesses
In the realm of freelance work and independent contracting, few subjects cause as much uncertainty and apprehension as IR35. These intricate tax regulations, created to
HMRC Scams Fraudulent Tax Communications
In an era of sophisticated digital deception, scammers are impersonating HMRC to obtain sensitive information. They send convincing letters requesting personal and financial details, creating