TaxCorporate TaxNumber of taxpayer review requests falls

Number of taxpayer review requests falls

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

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.

Related Articles

HMRC large business tax enquiry duration rises to 3 years

Corporate Tax HMRC large business tax enquiry duration rises to 3 years

1m Emma Smith, Managing Editor
‘Google tax’ nets HMRC £281m

Corporate Tax ‘Google tax’ nets HMRC £281m

5m Emma Smith, Managing Editor
OTS report: Corporation tax should follow accounts

Corporate Tax OTS report: Corporation tax should follow accounts

7m Alia Shoaib, Reporter
HMRC tax evasion assistance requests double in five years

Corporate Tax HMRC tax evasion assistance requests double in five years

8m Emma Smith, Managing Editor
Spring Budget 2017: Making Tax Digital

Business Regulation Spring Budget 2017: Making Tax Digital

12m Shereen Ali, Deputy Editor
Tax fraud loses HMRC £16bn

Corporate Tax Tax fraud loses HMRC £16bn

1y Emma Smith, Managing Editor
HMRC nets £2.6bn in corporate tax from big businesses

Corporate Tax HMRC nets £2.6bn in corporate tax from big businesses

1y Accountancy Age editorial
Tax crackdown brings in £468m for HMRC

Corporate Tax Tax crackdown brings in £468m for HMRC

1y Accountancy Age editorial