First-tier Tribunal (Tax)

What the First-tier Tribunal (Tax) does

We’re aware of people receiving fraudulent calls from telephone numbers mimicking genuine court or tribunal numbers. This is a scam. The callers may request payment and claim to be from HMRC or other government departments. If you receive a call like this, please don’t make a payment or share any details. You can report the call to Action Fraud and HMRC.

We’re responsible for handling appeals against some decisions made by HMRC relating to:

  • Income Tax
  • PAYE tax
  • Corporation Tax
  • Capital Gains Tax
  • National Insurance Contributions
  • Statutory Sick Pay
  • Statutory Maternity Pay
  • Inheritance Tax
  • VAT
  • Excise duty
  • Customs duty

We also handle some appeals relating to goods seized by either HM Revenue and Customs or Border Force and against some decisions made by the National Crime Agency.

Tribunal information

Contact the First-tier Tribunal (Tax)

General enquiries

First-tier Tribunal (Tax Chamber)
PO Box 16972
B16 6TZ
United Kingdom


0300 123 1024