How to disagree with HMRC revenue correction notices

HMRC corrects tax returns when they contain obvious errors or missing information. When this happens, they send a revenue correction notice explaining why the return was corrected. Taxpayers can reject the correction if they believe it's wrong. Only the taxpayer named in the notice or an authorised agent can reject the correction. ## How to reject a correction Follow the instructions on the revenue correction notice. The form requires: - National Insurance number - Reference number from the notice (may start with CFSS, VCSO, LIVAAS, or be a Unique Taxpayer Reference) - Name, address, email and phone number Supporting evidence can be provided, such as payslips, P60s, invoices, or Construction Industry Scheme (CIS) deduction statements. Evidence is not required but may help demonstrate why the correction is wrong. ## What happens next If HMRC agrees with the rejection, they will remove the correction. If they disagree, further checks may be carried out. HMRC usually responds within 30 calendar days. Read the full guidance on GOV.UK for complete details about disagreeing with revenue correction notices.