Non-Appealable Decisions

A small proportion of HMRC decisions do not carry any right of appeal.

We have encountered them on administrative matters such as change of accounting periods for VAT, or PAYE scheme accounting instructions, both of which examples can have significant impact on businesses.

Another example of a non-appealable decision would be the refusal of HMRC to offer a concessionary treatment.

In such cases there are usually three possible responses:

1. To continue dialogue with HMRC in the hope of effecting a change of mind, or

2. Where possible, to ignore HMRC’s disputed decision and thus force them to raise assessments or determinations which carry a right of appeal, or

3. In extreme cases, to request a Judicial Review of the decision.

Handling a non-appealable decision can be extremely demanding and difficult. The odds are very much in HMRC’s favour, and HMRC may often take an inflexible, policy-driven stance. We have experience of all the above possible tactics and have advised in Judicial Review proceedings up to the Court of Appeal level.

Call us on 0845 643 5450 for help with any non-appealable HMRC decision.