If you want to appeal against a decision

If you are still unhappy with the outcome of the internal review you appeal to the Appeal Service. The Appeals Service is an independent tribunal.

The letter telling you the outcome of the internal review will tell you if you can appeal.

To appeal you must write to the office telling us about anything you want the independent tribunal to consider.

Your request must be made in writing and must be made within one month of the date printed on the letter you receive from the local taxation officer.

If you wish to appeal you should complete an appeal form or write to the office giving your reasons for your appeal and provide any evidence to support your appeal.

What happens next?

The Appeal Service will write to you to arrange a date for your appeal to be heard.

You will be invited to attend the hearing so that you can explain the details of your appeal.

A senior local taxation officer may also be present.

You will be sent copies of the papers that the tribunal will look at.

You can speak to the tribunal yourself, or you can ask a friend or adviser to speak for you.

You must reply to all letters you receive from the Appeals Service or your appeal will be struck out (closed).