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    TaxCorporate TaxNumber of taxpayer review requests falls

    Number of taxpayer review requests falls

    Appeals and reviews of HMRC tax decisions drops in 2013/14

    Author Calum Fuller Reporter Date published June 24, 2014 Categories
    Number of taxpayer review requests falls

    THE NUMBER OF REQUESTS made by taxpayers for reviews of HMRC decisions fell in 2013/14 to 37,668 from 38,975 in 2012/13.

    HMRC actually completed 38,621 reviews in 2013/14. The number of VAT penalty reviews fell from 20,046 in 2012/13 to 18,109 in 2013/14. The number of reviews of other penalty cases rose slightly, from 13,178 to 14,150, as did the non-penalty cases, which rose from 5,932 in 2012/13 to 6,362 in 2013/14.

    The majority of the penalty reviews requested concern late filing and late payment penalties, most of which are issued automatically when a return or payment is not received on time.

    Around 51% were upheld, compared to 54% in 2012/13, while 42% were cancelled and with the remaining 7% varying.

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