How to Appeal
If you have decided to send an appeal to HMRC you can either:
- Write a letter
- Fill in the form on leaflet WTC/AP. See Further help for details of how to find this form.
For both of these, make sure that your appeal includes:
- Your name (and, if you have a partner, their name)
- Your date of birth (and your partner’s)
- Your national insurance number (and your partner’s)
- The date of the decision you wish to appeal
- A brief explanation of what you think they have got wrong
Keep a copy, and make a note of the date you sent it. If you can, you should send all letters to HMRC by recorded delivery and keep hold of the postal receipt.
See Further help for details of where you should send your appeal to.
'When should I hear from them?'
Don’t worry if you don’t hear anything for a while. If you have not received anything after 3 months, you should send a complaint. See How to make a complaint for how to do that.
As soon as HMRC receive your form or letter, they should stop asking you for the money back. They should not ask you for the money again until they have written back to you.
What do I do if HMRC do not agree with my appeal?
You should receive a letter from HMRC. This should tell you if they agree with you.
If they do not agree with you, they should send your appeal to be looked at by three people who do not work for the HMRC. This is a tribunal. It is a good idea to try and find someone to help you as soon as you get a letter back from HMRC. See How to find an adviser.
Sometimes, HMRC may only partly agree with you. They may agree that you weren't overpaid by as much as they initially said, but still think you've been overpaid by a smaller amount. If they do this and you still think they are wrong, you will need to make a new appeal within 30 days. This is because you are appealing the new decision.
