First-tier Tribunal (Tax)

What we do

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, and the Gambling Commission.

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