If you want to object to a decision or assessment made by the Commissioner, you need to follow these rules:

You have 28 days from when you received the notice of the decision or assessment to send your objection to the Commissioner. You can deliver it in person or send it by post.

If you miss the 28-day deadline, your objection won't be valid unless the Commissioner chooses to accept it. If the Commissioner decides to accept your late objection, they will let you know.

When you write your objection, you need to explain all the reasons why you disagree with the decision or assessment. Make sure you include lots of details.

The Commissioner will look at every objection that is made properly according to these rules. After considering your objection, the Commissioner might change the decision or assessment.