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View from HMRC — Tax Query Reviews Working Well

 
Speed Read: HMRC offers customers a chance to have a disputed tax decision considered by someone independent from the original decision-maker — before going to a tribunal. Some 21 000 people have asked for a review. In many penalty reviews taxpayers provided evidence that they had a reasonable excuse for late filing and the department withdrew the penalties. In non-penalty cases the department withdrew or varied its decision in about a quarter of cases.
 
As HMRC's new optional internal review process approaches its first birthday indications are that the system is bedding in successfully — and benefiting the customer as well as the Exchequer.
 
Internal reviews offer customers the chance to have a disputed tax decision considered by a person in HMRC who is independent from the original decision-maker. The...

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