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an image of the outside of HMRC office building. The words 'HM REVENUE & CUSTOMS' can be seen on the stone wall
Updated on 6 April 2026

HMRC internal review

If you disagree with a decision HMRC have made about your taxes – such as issuing a penalty – you usually have a legal right to ask a different person to review that decision. If you are unhappy with the outcome of that review, you can appeal to a Tribunal to ask a judge to consider your case.

the word 'APPEAL' spelt out in white blocks, behind this a gavel can be seen and on the left a bronze coloured old fashioned weighing scale
Updated on 6 April 2026

Appealing to the tax tribunal

If you cannot agree your position with HM Revenue & Customs (HMRC) regarding an appealable decision, you can ask an independent Tribunal to make a decision.

A yellow square with the word 'TERMINOLOGY' written inside
Updated on 6 April 2026

Umbrella company terminology

If you are new to umbrella working, you may be hearing lots of new words or phrases for the first time and not know what they mean. Here we break down 10 key phrases you need to understand.

A computer sending out lots of emails
Updated on 6 April 2026

One to many campaigns

HM Revenue & Customs (HMRC) use one to many campaigns to send a standard message to many customers. The aim of their one to many approach is to influence behaviour, so that customers are more likely to comply with their tax obligations. Our guidance explains the different types of one to many ...

Stacks of coins with a person holding an umbrella above.
Updated on 6 April 2026

Universal credit transitional protection

Transitional protection is designed to ease the transition for claimants moving from tax credits and other legacy benefits to universal credit under the formal managed migration exercise. A similar transitional protection is available for tax credit claimants moving to pension credit on receipt of ...

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