12.2.1.L17 Updated on:

Making an appeal

If you receive a notice from Customer and Local Services Taxes Office that you do not agree is correct, you can appeal against it.

You can appeal against the following notices:

  • Assessment of income tax
  • Late payment surcharge
  • Late filing fee
  • ITIS effective rate notice

All appeals must be in writing and must specify the grounds of the appeal.

The Commissioners of Appeal

If you cannot settle your appeal with the Taxes Office, you have the right of appeal to the Commissioners of Appeal. These people are not part of  the Taxes Office and are appointed to hear appeals against decisions of the Taxes Office.

You are entitled to present your own case to the Commissioners of Appeal or you can be represented by an advocate, solicitor or accountant.

Appeals against a decision of the commissioners of appeal can be made by you, the taxpayer, or the Comptroller, to the Royal Court.