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            <div class="dfb_head gen_head">&nbsp;<div class="dfb_head_title"><h2 class="dfb_color">Documents for Business</h2>In excess of 1,000 customisable documents covering every conceivable business issue.</div></div>            	<div class="grid_8 alpha"><div class="doc_box shadow borderSolid"><h2 class="doc_header borderBottom dfb_color dfb_border">Introduction to this document</h2><div><h1 class="Introtitle"><span style="font-family:Arial">Appeal and postponement of direct tax</span></h1><p class="Introintroduction"><span>This standard letter can be used to make an appeal against an</span><span>y direct tax assessment, e.g. income tax, corporation tax, capital g</span><span>ains tax etc., but not VAT, customs or other duties.</span></p><p class="Introsubtitle1"><span>How to use it</span></p><p class="Introbody"><span>The time limit for submitting an appeal is 30 days from the date on the assessment or determination issued by HMRC.  </span><span>The letter should be sent direct to the issuing tax office or, if different, to the office that you usually communicate with in relation to the type of tax assessed.</span></p><p class="Introbody"><span>The postponement section of the letter is optional. </span><span>Only use this part if you don’t intend to pay the full amount of the disputed tax. It’s advisable to include a calculation showing how you arrived at the figure of tax you consider is payable, if any. </span><span>You may choose to pay the assessment in full to avoid interest charges on the disputed tax in the event that you lose the appeal.</span></p><p class="22-Modeltext" style="margin-top:28.35pt"><span style="font-weight:bold">&#xa0;</span></p><p class="22-Modeltext"><span>&#xa0;</span></p><p style="margin-top:14pt; margin-right:144pt; margin-bottom:14pt"><span>&#xa0;</span></p><p class="22-Modeltext"><span>&#xa0;</span></p><p class="22-Modeltext" style="margin-top:28.35pt"><span style="font-style:italic">&#xa0;</span></p><p><span>&#xa0;</span></p></div></div></div><div class="grid_4 omega"><div class="doc_box roundBig borderSolid metadata"><h3 class="doc_header borderBottom dfb_color dfb_border">Document</h3><div class="borderSolid shadow floatLeft"><img src="https://d3sxy2z0ijo7zx.cloudfront.net/alf/uk/thumbs/706/227706.png" alt="Appeal and postponement of direct tax" /></div><div class="clear"></div><div class="centerText"><a href="/login/documents_for_business/tax_and_business/company_tax/dealings_with_hmrc/appeal_and_postponement_of_direct_tax/models/doc-kt_54728_227706_19127" class="roundBig doc_download">Download now</a><a href="#" class="small dfb_color" id="altdownload">Problems downloading ZIP files?</a></div><span class="docdate floatLeft">08.05.2012</span><div class="clear"></div><div><strong>File size:</strong> 19.45K</div><div class="floatLeft"><strong># Pages:</strong> </div><div class="floatRight"><strong>Format:</strong> <img src="/images/documents/ico/docx.gif" alt="" title=""/></div><div class="clear"></div></div><div id="reldocs" class="doc_box roundBig borderSolid doc_rel"><h3 class="doc_header borderBottom dfb_color dfb_border">Related documents</h3><ul class="ul_doc_rel"><li><a href="/documents_for_business/tax_and_business/company_tax/dealings_with_hmrc/changing_interview_notes/models/doc-kt_54728_227697_9383">Changing interview notes</a></li><li><a href="/documents_for_business/tax_and_business/company_tax/dealings_with_hmrc/request_for_closure_of_enquiry_letter/models/doc-kt_54728_227704_10113">Request for closure of enquiry letter</a></li><li><a href="/documents_for_business/tax_and_business/company_tax/dealings_with_hmrc/complaint_letter/models/doc-kt_54728_227699_9416">Complaint letter</a></li><li><a href="/documents_for_business/tax_and_business/company_tax/dealings_with_hmrc/challenge_business_economics_exercise_letter/models/doc-kt_54728_227703_10109">Challenge business economics exercise letter</a></li><li><a href="/documents_for_business/tax_and_business/company_tax/dealings_with_hmrc/letter_to_get_a_tax_penalty_reduced_or_suspended/models/doc-kt_54728_227700_9829">Letter to get a tax penalty reduced or suspended</a></li><li><a href="/documents_for_business/tax_and_business/company_tax/dealings_with_hmrc/models/f-54728">More...</a></li></ul></div></div><div class="clear"></div><div id="ctaltdownload" class="roundBig doc_alt_download"><div class="doc_alt_download_left floatLeft dfb_color">Download each file separately</div><div class="floatRight"><a href="#" id="altdownloadclose" title="Close">X</a></div><div class="clear"></div><div id="ctaltdownload_int" class="doc_alt_download_int">	<div class="borderSolid shadow floatLeft"><img src="https://d3sxy2z0ijo7zx.cloudfront.net/alf/uk/thumbs/706/227706.png" alt="Appeal and postponement of direct tax" /></div><div class="floatLeft"><ul><li class="pdf"><a class="dfb_color" href="/login/documents_for_business/tax_and_business/company_tax/dealings_with_hmrc/appeal_and_postponement_of_direct_tax/models/doc-kt_54728_227706_19127">Document introduction</a></li><li class="docx"><a class="dfb_color" href="/login/documents_for_business/tax_and_business/company_tax/dealings_with_hmrc/appeal_and_postponement_of_direct_tax/models/doc-kt_54728_227706_19127">Document in original format</a></li><li class="pdf"><a class="dfb_color" href="/login/documents_for_business/tax_and_business/company_tax/dealings_with_hmrc/appeal_and_postponement_of_direct_tax/models/doc-kt_54728_227706_19127">Document in PDF format</a></li><li class="pdf"><a class="dfb_color" href="/login/documents_for_business/tax_and_business/company_tax/dealings_with_hmrc/appeal_and_postponement_of_direct_tax/models/doc-kt_54728_227706_19127">General information about this document</a></li></ul></div><div class="clear"></div></div></div>

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