Income Tax (Appeals) (Hansard, 17 November 1987)
HC Deb 17 November 1987 vol 122 cc501-2W
Mr. Steel

To ask the Chancellor of the Exchequer what guidance the Inland Revenue issues about the criteria governing the rights of an income tax payer to have access to an independent appeal if he is dissatisfied with Inland Revenue treatment of his income tax payments.

Mr. Lawson

Notices of assessment to tax and accompanying notes draw taxpayers' attention to their right of appeal, including a hearing before independent appeal commissioners, if they think that a tax assessment is wrong. In many cases the taxpayer may have the choice of appealing either to the general commissioners or to the special commissioners. The right of appeal to appeal commissioners is also covered in the Inland Revenue leaflet IR37 on appeals and in the taxpayer's charter issued jointly by the Inland Revenue and Customs and Excise in July 1986. The charter also explains that it is open to an hon. Member to ask the Parliamentary Commissioner for Administration to investigate a complaint of malad-ministration by the Inland Revenue.