Tax & Finance: templates and forms

For the owner or council taxpayer of a home in Scotland who thinks it is in the wrong council tax band: a signed statement of your evidence — why the band is wrong, and the addresses and bands of similar homes nearby — to send or upload with your proposal to the local Assessor, who sets bands in Scotland. The Scottish Assessors' free online proposal form is the route; this statement carries your comparisons. A proposal can be made only in limited cases, most often within six months of your becoming the taxpayer or of the Assessor altering the band. The band can go up as well as down.

For a person in Scotland who disputes a council tax decision — that they are liable for a property, the amount charged, a refused discount or exemption, or that the property is chargeable at all: the written notice to the council that section 81(4) of the Local Government Finance Act 1992 requires before an appeal to the First-tier Tribunal for Scotland (Local Taxation Chamber). The council has two months to answer; the appeal must be made within four months of the first written notice you gave the council about the matter. Keep paying meanwhile. Sent first class.

For a ratepayer in Northern Ireland writing to Land & Property Services, which bills and collects domestic rates: to ask for Lone Pensioner Allowance (20% off for people aged 70 or over who live alone) or Disabled Person’s Allowance (25% off for an adapted home), to say your landlord is liable for a rented home valued at £150,000 or less, to dispute a wrong bill, or to ask for a refund. LPS has free application forms and online services; this letter suits a case they do not fit. To challenge the capital value itself, use the review statement instead.

For a council taxpayer in Scotland: a letter to the council asking for the single person discount (25% off when you are the only adult at home), a discount because the other adults are disregarded, such as full-time students, or an exemption, from a date you give, with any backdating and refund. Every Scottish council has a free online form that does the same; this letter suits those who prefer writing or have a case the form does not fit. If the council refuses, the next step is a written appeal to it, then the Local Taxation Chamber.

For a ratepayer in Northern Ireland who thinks the capital value of their home — the figure domestic rates are worked out on — is too high. A signed statement of your evidence: why the value is wrong, and the addresses and capital values of similar homes nearby, to go with a free review request to Land & Property Services through nidirect. Values rest on what the home would have sold for on 1 January 2005, up to a maximum of £400,000, and a review can raise the value as well as lower it. Keep paying your rates meanwhile.

For a person in England or Wales who disputes a council tax decision — that they are liable for a property, the amount charged, a refused discount or exemption, or that the property is chargeable at all: the written notice to the council that section 16 of the Local Government Finance Act 1992 requires before any appeal to the Valuation Tribunal for England or for Wales. The council has two months to answer. Keep paying meanwhile. Sent first class.

For a council taxpayer in England or Wales: a letter to the council asking for the single person discount (25% off when you are the only adult at home), a discount because the other adults are disregarded, such as full-time students, or an exemption, from a date you give, with any backdating and refund. Most councils have a free online form that does the same; this letter suits those who prefer writing or have a case the form does not fit. Sent first class.

For a taxpayer anywhere in the UK with a penalty or decision from HM Revenue and Customs on income tax, Capital Gains Tax or Corporation Tax that they think is wrong — a late filing or late payment penalty with a reasonable excuse, a Making Tax Digital penalty, another decision: a written appeal to HMRC within 30 days of the date of the notice, giving your grounds and asking for a review or the tribunal route. For Self Assessment penalties, HMRC's online service and form SA370 are free and do the same. For VAT, the decision letter gives a different route. Sent first class.

For a council taxpayer in England or Wales who thinks their home is in the wrong band: a signed statement of your evidence — why the band is wrong, and the addresses and bands of similar homes nearby — to upload or send with your challenge through the Valuation Office's free service on GOV.UK. A formal challenge is open if you became the taxpayer, or the Valuation Office changed the band, in the last six months, or if a change has affected the home; otherwise you can ask for a review. The band can go up as well as down. Keep paying your bill meanwhile.

For a taxpayer in the UK who cannot pay a tax bill in full on time: a letter to HM Revenue and Customs asking for a Time to Pay arrangement, saying what is owed, why you cannot pay it all now, the monthly amount you propose and your income and outgoings. HMRC's free online service takes a Self Assessment debt of £30,000 or less within 60 days of the due date (HMRC's own limits on 28 October 2026, not law); otherwise HMRC deals with it by phone, and this letter sets out your proposal in writing. Sent first class.