If you disagree with an assessment raised by HMRC during a tax enquiry, you can appeal the assessment. Here are the steps you can take:
First, review the assessment carefully to understand the reasons for the changes made by HMRC.
If you still disagree with the assessment, you can ask HMRC to reconsider their decision. You can do this by writing to the address provided in the assessment letter or by using the online dispute form on the HMRC website.
If you are not satisfied with the outcome of the reconsideration, you can appeal the assessment by writing to HMRC’s Appeals and Review Unit. You will need to provide reasons for your appeal and any supporting evidence you have.
If you are still not satisfied with the outcome of the appeal, you can appeal to the independent Tax Tribunal.
It’s important to note that you must appeal within 30 days of the date of the assessment letter. If you miss this deadline, you may still be able to appeal, but you will need to provide a good reason for the delay.
I hope this information is helpful. Let me know if you have any further questions.