Tax Tribunal guidance

First–tier Tribunal (Tax) hears appeals against decisions relating to tax made by Her Majesty’s Revenue and Customs (HMRC). Appeals can be made by individuals or organisations, single tax payers or large multi-national companies. Appeals range from the relatively simple to the complex across both direct and indirect tax. Direct tax is a tax that is usually levied directly on an individual or organisation, such as income tax or corporation tax. Indirect tax refers to tax that is usually levied on goods or services rather than on an individual or organisation, such as VAT or Customs Duty. This website provides information about the Tax Chamber's rules and procedures and gives guidance on how to appeal.

Appeals against HMRC decisions in relation to tax heard in the Tax Chamber include:

  • Income Tax
  • Corporation Tax
  • Capital Gains Tax
  • Inheritance Tax
  • Stamp Duty Land Tax
  • PAYE coding notices
  • National Insurance Contributions
  • Statutory Payments
  • VAT or duties such as custom duties, excise duties or landfill tax, aggregates or climate change levies
  • The amounts of tax or duty to be paid, against penalties imposed upon them and against certain other decisions.

Please note that appeals against decisions in relation to tax credits are heard by the First-tier Tribunal (Social Security and Child Support).

About us

The Tax Chamber of the First-tier Tribunal was established on 1 April 2009. It replaces the four former separate Tax Tribunals, namely:

  • the General Commissioners;
  • the Special Commissioners;
  • VAT & Duties; and
  • Section 706 Tribunals.

The Tax Chamber is independent of HMRC and hears most appeals against decision of HMRC in relation to tax. The onward appeal from the First-tier Tribunal (Tax) is to the Upper Tribunal (Tax and Chancery).

Appeals are heard by panels that are constituted according to the needs of the case, and may be heard by legally qualified Judges, non-legally qualified expert Members or a mix of the two. The jurisdiction of the tax tribunal is UK-wide, and hearings are held inTribunal Service venues across the United Kingdom.

What you can expect from us

When dealing with a matter before the First-tier Tribunal (Tax), we will;

  • deal with correspondence within five working days of receiving it;
  • register new appeals and references within 10 working days of receiving them;
  • send decisions to parties of the appeal within five working days of signature by the Judge. The Judge will sign (but not date) the decision once it has been agreed. This can typically be about one or two months after the last day of hearing. The decision will bear the date that it is formally released to the parties of the appeal; and
  • send decisions to public subscribers (individuals, or organisations, who are not directly associated with the appeal and have requested a copy of the decision) within 10 working days of informing the parties of the outcome of the appeal
HM Courts & Tribunals Service


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