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.