Generally, if a customer disagrees with a direct tax decision they have 30 days from the date the formal decision notice was issued. This is the date HMRC posts the decision notice, not the date of receipt. If they also send a postponement application, we should consider postponing any disputed tax, see ARTG2500 onwards.

Once we have received an appeal, we may have further discussions with the customer to try to resolve the dispute. Usually these discussions will be with the decision maker. As a result of the discussions agreement may be reached and the appeal settled. Most disputes are resolved in this way.

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