22 Dec 2016 3:48 PM

The charge comes as part of the introduction of an online appeal submission service and is intended to cover administrative costs. The fee structure has not yet been published, but fees could start from as little as £20 up to £200 depending on the amount of any penalty being appealed, the tax at stake and the size of the case.

The fee will be payable online as part of the appeal submission.

The paper appeal form will remain available for those who prefer to use it.

You can appeal some decisions about:

  • ‘Direct tax’ (where you appeal to HM Revenue & Customs first) e.g. income tax, PAYE tax, corporation tax, capital gains tax, national insurance contributions, statutory sick pay, statutory maternity pay, inheritance tax.
  • ‘Indirect tax’ (here you can usually appeal straight to the tribunal) e.g. VAT, excise duty and customs duty.

It’s worth remembering that the tribunal is independent of government and will listen to both sides of the argument before making a decision.