Disagree with a revenue correction notice

Why you have received a revenue correction notice

If your tax return contains an obvious error or is missing information, HMRC will:

• correct your tax return
• send you a notice telling you why we’ve corrected your tax return

You can tell us you want to reject the revenue correction if you think it’s wrong.

Who can reject a revenue correction

You can reject the revenue correction if you’re the taxpayer named in the notice, or you can authorise an agent to reject it for you.

If you’re a tax agent, you’ll need to be authorised to act on behalf of your client to reject the correction.

 What you’ll need

You’ll need:

• your National Insurance number 
• the reference number from your notice — this may start with CFSS, VCSO, LIVAAS, or may be your Unique Taxpayer Reference (UTR)
• your name, postal address, email address and phone number

You can provide evidence to support your rejection of the revenue correction, such as:

• payslips 
• P60s 
• invoices 
• Construction Industry Scheme (CIS) deduction statements

You do not need to provide evidence, but it may help show why the correction is wrong.

Reject your revenue correction 

The form will ask you:

• to provide a reason for your rejection if possible
• which tax the rejection relates to

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What happens next

If we:

• agree with your rejection, we will remove the correction
• do not agree with your rejection we may carry out further checks

We will usually send you a response within 30 calendar days of receiving your form.