To appeal to the tax tribunal, download the appeal form and read the guidance notes.

Post or email the completed form to the tribunal.

First-tier Tribunal (Tax)
3rd Floor
Temple Court
35 Bull Street
Birmingham
B4 6EQ

taxappeals@hmcts.gsi.gov.uk
0845 223 8080
Find out about call charges

You usually have 30 days from the date of HMRC's decision to appeal - if you miss the deadline, explain why you're late.

The tribunal can decide some tax penalties after reading the appeal form and other paperwork. In these cases, the tribunal will write to you with details of what you need to do.

In all other cases the tribunal will usually hold a hearing.

This will be held as near as possible to your home or workplace. You’ll usually get at least 14 days’ notice of the date.

What you should bring to a hearing

Make sure you bring:

• the ‘statement of case’ (a legal document from HMRC) - if you’ve been sent one
• your written response to the statement of case - if you sent one to HMRC (this includes factual evidence and a list of the documents you’ll be relying on in the hearing)
• any other documents you’ll be relying on - eg invoices, accounts or bank statements

Send copies of the documents to HMRC and the tribunal at least 14 days before the hearing.

Who will be at a hearing

The hearing will be attended by:

• a tribunal panel - which can include a tribunal judge and expert members
• a tribunal clerk
• a representative from the department/agency (eg HMRC)
• any witnesses

You can bring a representative and a friend, family member or colleague.

What happens at a hearing

You or your representative will normally put your case first, saying why you think the decision is wrong and giving facts to support your argument.

The department’s or agency’s representative will then present the case for the other side.

The tribunal may also ask questions during the hearing.

You can find out more about what happens at a hearing in the booklet below:

Download 'At your tax tribunal hearing' (PDF, 92KB)

Getting the decision

The tribunal may tell you the decision on the day of the hearing.

You’ll get a letter giving you the decision in writing.

If you lose your case, ask the tribunal for a copy of the full written decision.

Ask the tribunal to look at a case again

You can ask the tribunal to look at the case again if there was something wrong with the way it was handled, eg:

• you didn’t receive paperwork about the case
• someone didn’t turn up for your hearing

Ask for permission to appeal

You may be able to appeal against the decision if the tribunal made a legal mistake, eg it didn’t:

• apply the law correctly
• give good reasons for its decision

To ask for permission to appeal, download the appeal form and read the guidance notes.

You must ask for permission to appeal within 56 days of the date of the full written decision.

Send the completed form to:

First-tier Tribunal (Tax)
3rd Floor
Temple Court
35 Bull Street
Birmingham
B4 6EQ

taxappeals@hmcts.gsi.gov.uk
0845 223 8080
Find out about call charges.

After you send the form

A judge will decide if you can take your case to a higher tribunal, called the Upper Tribunal (Tax and Chancery).