Form

How to appeal against a decision made by HM Revenue and Customs (SSCS5A)

Updated 5 March 2024

Applies to England, Scotland and Wales

1. About this guide

This guide aims to help you appeal against a decision made by HM Revenue and Customs (HMRC).

An ‘appeal’ means applying to HM Courts and Tribunals Service (HMCTS) for an independent ruling on whether a decision by HMRC is correct or not. 

Your appeal can be considered by a tribunal, which belongs to the system of courts and tribunals that decide people’s rights. The tribunal deals with disputes about:

• tax credits
• child benefit
• guardian’s allowance
• tax-free childcare 
• 30 hours’ free childcare
• guaranteed minimum pension
• home responsibilities protection
• national insurance credits 

It makes an independent decision on appeals in most cases at a hearing.

Before you can appeal to the tribunal, you must first ask for the decision about your benefit to be looked at again. This is called ‘mandatory reconsideration’. For tax credit appeals you do not need to ask for a mandatory consideration but you can if you wish.

If you then wish to appeal against a decision about one of these types of benefits, you should complete form SSCS5.

2. What to consider 

You can only appeal where the law gives you a right of appeal. Not every decision made carries the right of appeal. When you get an official decision notice, it will say whether you have the right of appeal against the decision. This is a legal requirement of HMRC.

As a guide, this includes:

• decisions on whether you are entitled to tax credit, child benefit, guardian’s allowance, tax-free childcare or 30 hours free childcare, guaranteed minimum pension, home responsibilities protection or national insurance credits and if so, how much, do carry a right of appeal
• decisions about administrative matters, such as the recovery of an overpayment, do not carry a right of appeal

If the decision notice says you do not have the right of appeal but you think that HMRC has made a mistake about that, you can send us your appeal for a ruling on whether there is a legal right to hear your case. You may want to discuss this issue with HMRC first. 

You must make it clear in the grounds for your appeal that you believe that you have the right of appeal and explain why. This will allow us to identify your point of dispute and take the necessary action. If the tribunal rules that you do have the right of appeal, the appeal can go ahead. 

If, however, the tribunal rules that you do not have the right to appeal against that decision (called ‘out of jurisdiction’), your appeal ends there. These cases are unusual and it is best to get advice from someone with knowledge or experience to make sure you are correct.

Whether to appeal

This guide deals with how to appeal. It cannot tell you whether you have a good case or not. Our staff will be happy to help with telephone, email or webchat queries about your appeal as it goes through the process. However, they cannot give you an opinion about whether you are likely to win or lose, or whether you should take a particular step. This is a decision for you.

You may be able to get advice on whether you have a good case from:

• Citizens Advice
• a welfare rights service
• an advice centre
• a law centre
• a solicitor
• a trade union

Some may be willing to help you prepare your case and attend the tribunal hearing with you. You can find out about sources of help from local council information services or online.

Many people who appeal choose to get professional advice and support.

If you decide to get advice, do so at the earliest opportunity – when you are thinking about appealing. Do not leave it until your appeal is well under way.

If there is a delay in getting advice, for example because you cannot get an appointment straightaway, make a note of the time limit for appealing. If the time limit is imminent, you should not delay making your appeal while you are getting advice.

In deciding whether to appeal, you also need to know what the tribunal can and cannot do for you.

Tribunals do not have unlimited powers – they can only do what the law gives them power to do. The tribunal can replace the decision you’re appealing against with the decision they decide should have been made. 

The tribunal cannot:

• change the law – they must apply the law as it stands, even if that leads to an outcome that you think is unfair
• deal with administrative complaints, like delay or lack of courtesy – if you think you have received a poor service from HMRC, you should take that up with their customer services

3. Make your appeal

The law has certain rules about appeals and we can only accept your appeal if it meets them. Your appeal must:

• be made in writing
• be in English or Welsh
• include a copy of any mandatory reconsideration notice (not needed for tax credit appeals unless you asked for one)
• include the original decision notice (for tax credit appeals only if you do not have a mandatory reconsideration notice)
• give reasons for the appeal
• be signed by you, unless HMRC or a court has appointed someone else to act on your behalf

If your appeal does not meet the criteria, we may have to return it to you. We may not be able to consider your appeal unless you provide these details.

If applicable, you will need to tell us the date of your mandatory reconsideration notice (section 2 of the SSCS5 form) and include a copy of your mandatory reconsideration notice when you send your appeal form to us. 

Because of the legal requirement to include specific information, we recommend that you use the SSCS5 appeal form to make your appeal. 

The form helps you gather the right information and has a brief checklist to prompt you on what to do. 

The form also asks you about what type of hearing you would like, any dates you would like us to avoid and whether you have any special needs.

If you prefer, you can still make your appeal by writing a letter. However, you risk missing out some of the information the law requires. Also, we may have to write to you to ask about your hearing requirements and availability – this delays the process. If you want to appeal by writing your own letter, use the appeal form as a guide and include all the things the appeal form asks for.

Time limits

You have one calendar month to appeal, starting from when you get either the original decision notice or your mandatory consideration notice. 

Your appeal is not made until we have received it. For example, if the letter giving the decision is sent to you on 15 March, we must receive your appeal by 15 April.

If the time limit has passed, you must explain why the appeal is late. If you do not, your appeal may be returned to you. There’s a section on the appeal form where you can give reasons for lateness.

If the time limit is soon, your appeal may be late by the time it arrives with us, even if it is not late on the day you post it.

If HMRC do not object to the reasons for your appeal being late, your appeal will usually proceed as though it was received in time. We will write to you if HMRC object to your appeal being late.

The appeal form

There are different types of appeal forms, depending on the type of benefit decision you are appealing against. To appeal a HMRC decision, you must download and complete an SSCS5 form.

4. Complete form SSCS5

HMRC appeals cannot be submitted online. You will need to download the SSCS5 form. 

You will also need to:

• tell us the date of your decision notice – called a ‘mandatory reconsideration’ notice
• include a copy of your mandatory reconsideration notice (not needed for tax credit appeals unless you asked for one) 
• for tax credit appeals, include your mandatory reconsideration notice if you asked for one or a copy of your original decision notice if not

Not all parts of the form need to be completed by everybody. People making appeals have different circumstances, so you may find that you only need to complete some sections of the form. 

However, everyone must complete sections 1, 2, 5, 6, 6a, and 9 of the SSCS5 form. 

You should use black ink to complete it as we must scan the form and send it to HMRC. Coloured ink does not show up well in scans or photocopies. 

You should also complete the form using BLOCK CAPITALS unless the section on the form tells you otherwise, so that all the important details are clear.

Section 1 – your details

When we refer to ‘you’, we mean the person who is making the appeal. You’ll need to tell us who you are and where you live so that we can write to you. HMRC also need this information to identify who you are when we ask them to explain why they came to their decision.

In this section you will need to provide your:

• title (such as Mr, Mrs or Miss) 
• first name
• any middle names
• surname
• date of birth
• national insurance number
• home address
• email address (if you want to keep track of your appeal and manage it online)
• daytime phone number
• mobile phone number (if you have one and it is different to your daytime number)

We need your phone number if we need to contact you at short notice. For example, if:

• a hearing date becomes available sooner than we expected
• it’s easier to explain something to you by telephone rather than in writing

If you tick the text message box, you can get updates about your appeal.  

Section 2 – your HMRC appeal

Section 2 is about the decision you’re appealing against. It’s helpful if you have a copy of your mandatory reconsideration notice when you complete this part of the form.

In this section you need to:

• give the date of your mandatory reconsideration notice (you will need to include a copy of it when you send your appeal). This does not apply to tax credit appeals that have not had a mandatory reconsideration
• for tax credit appeals that have had no mandatory reconsideration, give the date of your original decision notice (you will need to include a copy of it when you send your appeal)
• give reasons if your appeal is late

Confidentiality 

There are usually 2 parties to the appeal, you and HMRC. However, sometimes the dispute may involve another person.

For example, if both parents (or another adult) are claiming child benefit, the other person might be joined as a party to the appeal.

The other party has a right to see the evidence submitted as part of the appeal. This means there may be certain types of evidence, such as bills or bank statements which include your home address. 

If you do not want the other party to know your address, you can ask for it to be kept confidential. If you do this, any evidence received relating to you will be edited to remove address details before it’s circulated.

Use the space in section 2 to say if you want your home address to be kept confidential. 

Section 3 – about the person you’re appointed to support

You only need to complete this section if you’re appealing on behalf of someone whose affairs you are looking after. This could be a child that you are the parent of, or it might be an adult who is unable to manage their awards or benefits for themselves. If the person is an adult, you must have been formally appointed to act on their behalf by HMRC or by a court because of the person’s condition. 

If you’re helping the person with their appeal in an informal arrangement, you’ll be acting as their representative and will need to complete section 4 instead. 

In this section you will need to provide their:

• title
• first name
• any middle names
• surname 
• date of birth
• national insurance number
• home address

Section 4 – about your representative (if you have one)

Not everyone has a representative and if you do not have one, you can skip this section and move to section 5.

You’re entitled to have a representative of your choice, but you must make the arrangements for this yourself. Your representative does not have to be legally qualified. He or she could be a friend or family member. However, your representative will be given the evidence relevant to the appeal, such as bank statements which you may regard as confidential. When choosing a representative, you should consider what the role of a tribunal representative is.

A representative should be able to:

• advise what kind of evidence will help your case
• get evidence for you or assist you to get it
• liaise with HMRC to see if the case can be settled without going to a tribunal hearing
• research the law
• prepare a written statement for the tribunal summarising your case
• advise you on related matters, including other benefits
• deal with the consequences of the tribunal’s decision

Most people who have a representative are represented by a professional organisation such as an advice centre or welfare rights service.

In this section on the form, you will need to provide information about your representative, including the:

• organisation name and address 
• name of the person in the organisation representing you (if you know this)
• phone number (optional) – to receive text message updates about your appeal 
• email address (optional) – to receive email updates about your appeal

We will contact your representative about your appeal and tell them things like hearing dates. We will ask HMRC to send them and you a copy of the papers relating to your appeal. 

If you want to have a representative but have not managed to get in touch with an advice agency yet, you may still submit your appeal. You can then tell us later when you have a representative. You must do this in writing as we need your written consent to take instructions from a person acting on your behalf. Often your representative will arrange this for you.

Even if you have a representative, the tribunal at the hearing will likely want to speak directly with you at the hearing – asking you questions and listening to your answers. This is because you will have first-hand knowledge and experience of the things the tribunal will most want to hear.

Section 5 – the reasons for your appeal

Write down the reasons why you think the decision is wrong. You do not need to complete this section in BLOCK CAPITALS.

Your reasons do not have to be lengthy or written in legal language – but you need to say more than just, ‘I disagree’. You should explain simply why you think the decision you are appealing against is incorrect. It might be useful for you to read your mandatory reconsideration notice or your decision notice and write what you disagree with, and why. This does not apply to tax credit appeals.

Your reasons will be considered by an independent tribunal who are separate from HMRC. It might also be helpful if you state what you consider the correct decision should be.

The more specific you are about the points of dispute, the easier it is for the tribunal to understand why you disagree with the decision and to focus their attention on this before the hearing. You can attach evidence that may support your appeal but you should not delay appealing while you get this.

If you need more space to write your reasons, attach a separate sheet of paper.

Section 6 – your appeal hearing 

We will usually arrange a hearing for your appeal. The hearing will take place face to face, by video or by telephone. You and your representative will be expected to take part. We call this having an ‘oral hearing’. The tribunal can direct what type of hearing takes place. 

At an oral hearing, you, and your representative (if you have one) will be given the opportunity to speak to the tribunal, put forward your case and answer any questions the tribunal may have. HMRC also have the right to take part in an oral hearing and put forward their case. 

The alternative to an oral hearing is having your case decided by the tribunal without a hearing. Neither you nor HMRC will take part, and the tribunal will come to its decision alone, based on what is in the appeal papers. 

The tribunal will consider your letter of appeal, any supporting evidence you have provided and the HMRC’s response to your appeal. We refer to this as having a ‘paper determination’. A paper determination will take place if all parties agree to it, no one has asked for an oral hearing and the tribunal considers it can decide your appeal without an oral hearing.

HMRC is also given the opportunity to give their preference for the type of hearing they would like.

An oral hearing will only be arranged if:

• you ask for an oral hearing
• HMRC asks for an oral hearing
• the tribunal decides that an oral hearing would be more appropriate than deciding the case on the papers

If you want to change the type of hearing that has been agreed, tell us as soon as possible. If you have not been given a hearing date, you can do this by phone. If you have been given a hearing date, you will need to ask for the change by telephone or in writing. 

When choosing a hearing type, you may want to know where your appeal would take place. If you want to take part in a hearing face to face, you will need to travel to the hearing in person. 

We hold appeal hearings at over 100 locations throughout England, Scotland and Wales. There is a tribunal venue in most cities and towns. We will try to arrange for your hearing to take place at the venue that is nearest to you. Contact us in writing if the venue we offer you is not convenient. 

Find a court or tribunal

Most of our tribunal venues are accessible to people with disabilities. We understand disabilities can be both physical and mental. If you want to confirm that the venue is suitable to your own individual needs, tell us your requirements in section 7 of the form.

You can also ask for a hearing by telephone or video by ticking the relevant box. If you want to take part in a hearing by telephone, you will need somewhere quiet and private to speak, and we will need your telephone number. If you want to take part in a hearing by video, you will need access to a computer or mobile device with good internet speed. You will also need somewhere quiet and private to speak, and we will need your email address. 

Your request for the type of hearing you would like will be put to a tribunal judge to decide.

Once you have decided what type of hearing you want, tick one of the boxes that say: 

• I want to take part in the hearing
• I do not want to take part in the hearing

If you tick the box to say that you want to take part in a hearing, move on to section 6a and select telephone, video or face to face. If you tick the box to say that you do not want to take part in a hearing, go to section 9.

Section 7 – support at your hearing

If you need to write in any of the boxes in this section, you do not need to use BLOCK CAPITALS.

Let us know if you need an interpreter at the hearing. 

Tribunals also insist on using independent, professional interpreters and signers – you cannot rely on a friend or relative. When we arrange your hearing, an interpreter that meets your needs will be provided.

Your interpreter could be a person who interprets verbally to translate English into another language or could be a sign interpreter who translates spoken words into British Sign Language. If you tick ‘Yes’ in this section, you must also put the language and dialect you need.

If you want to attend in person, we need to make sure your hearing takes place in a location suitable for you and that you can access easily. 

You can tell us about any:

• needs you may have
• reasonable adjustments you would like us to make

This might be something like a hearing loop or special requirements because of a disability or mobility issue. This can cover a range of physical and mental disabilities.

Section 8 – your availability for a hearing 

In this section, you need to tick one of the 2 boxes, to show if:

• you will make yourself available whenever the hearing is scheduled 
• you need to tell the tribunal about dates in the next 3 to 8 months when you cannot attend a hearing

We usually give at least 14 days’ notice of a hearing. However, if you tell us that you can be free whenever the hearing is scheduled, we will take this as consent to give you less than 14 days’ notice, if a hearing date becomes available sooner than we expected. 

If there are dates when you are not available, you must tell us what those dates are. 

There might be a regular date when you are not available – for example, every Thursday, because of work, home life or other commitments. Or you might be aware of specific dates you will be unavailable, such as hospital appointments or booked holidays. 

You should consider unavailability for 3 to 8 months ahead. You can always tell us about any changes to your availability by calling, emailing or writing to us. 

Section 9 – sign and post

It is a legal requirement for you to sign your appeal. Write your name in BLOCK CAPITALS in the box provided, then sign your name in the box underneath and record the date that you signed. 

If you do not sign your appeal form, we may have to return it to you to sign. If you have named a representative at section 4, signing the appeal form gives us your permission to correspond with them and discuss your appeal.

Where to send your appeal

Send your appeal in an envelope with the correct value of postage added. Our appeals centres are not FREEPOST addresses.

If you live in England or Wales, you should send it to:

HMCTS Benefit Appeals
PO Box 12626
Harlow
CM20 9QF

If you live in Scotland, you should send it to:

HMCTS SSCS Appeals Centre
PO Box 13150
Harlow
CM20 9TT

Make sure to include a copy of your mandatory reconsideration notice. For tax credit appeals, you should include the mandatory reconsideration notice if you asked for one. If not, you must include your original decision notice.

5. After you send in your appeal 

We will check it to make sure your appeal complies with all the legal requirements to be accepted as valid.

If there are any problems with your appeal, we will return it to you with a letter explaining what the problem is and what you can do to resolve the issue. If you do not, a judge or legal officer may bring your appeal to an end (‘strike out’) because you have not provided the information requested. 

In some circumstances, we can allow the appeal to proceed despite your application not including some of the usually compulsory technical requirements. This process is called ‘waiving a requirement’. A judge or legal officer may waive a requirement. The circumstances in which this can be done vary significantly. You should try to provide all the information required rather than rely on a waiver.

If your appeal can be accepted as valid, we will send you an acknowledgement letter. If you have not already provided details of your hearing requirements on the appeal form or letter, we may send you an enquiry form to find out what these are. If you have used the form and answered all the questions, this should not be necessary.

We will also send a copy of your appeal to HMRC and ask them to provide a response to your appeal. The response is a report prepared by HMRC about your appeal which explains how they came to their decision. There is a 28-day time limit for them to provide the response. HMRC also has the right to ask for an extension of the time limit. If they do, a judge will consider their request. We will write to you if this happens.

Once we have all the information we need, we will contact you either by email (if you have given us an email address) or letter, and we will include details about how you can provide further evidence to the tribunal.

6. What HMRC will do with the appeal

HMRC will look at their decision again, considering the information you have put in your appeal and any new or additional evidence you may have provided. 

HMRC can, at any time up to the tribunal hearing, change the decision under appeal if they think there are reasons for doing so. If they decide to change the decision to your advantage, they will tell us and your appeal will automatically come to an end. We will write to you if this happens. 

A new decision made by HMRC will also have the right of appeal if you wish to challenge it. If HMRC intend to change the decision, they will contact you first to check if you agree with the new decision and will only proceed if you agree.

Challenge the appeal

HMRC also has the right to challenge your appeal. They may challenge an appeal for several reasons, for example because it:

• is against a decision which does not carry a right of appeal
• is late and the reasons for lateness are unreasonable
• does not have enough information to identify the decision or give grounds for appeal
• has no reasonable prospect of success

If HMRC challenge your appeal they will write to us. We may then send a copy of their objection to you and invite you to comment on it before referring it to a judge. The judge will review your case and decide whether there is any merit in HMRC’s arguments.

If your appeal goes ahead without an objection, HMRC will send you and us a copy of their response to your appeal. This arrives as a bundle of papers, which can contain up to 150 pages or more, depending on the type of appeal and the history of the matter. You should not be put off by its size – you will already be familiar with a lot of the contents, such as copies of your claim form. 

Some responses may be much shorter, based on the issues involved. The response includes:

• the decision being appealed
• a summary of the relevant facts
• the reasons for the decision
• extracts from the relevant law
• a copy of your appeal form or letter
• copies of documents relevant to the appeal (such as a claim form, bills and bank statements, letters, calculations of benefit or child support)

The response should be received within 28 days (unless HMRC has applied for a time extension). If you have supplied the name of a representative on your appeal form, a copy of the response will also be sent to them.

You should read the response when you receive it or talk to your representative about it (if you have one). Your representative should look at the case HMRC is making and should advise if your appeal is still reasonable. If you do not have a representative, you must read through the papers and come to this decision yourself. 

If you decide not to continue with your appeal (‘withdraw’), you must let us know otherwise we will go ahead and put your case before a tribunal. You can withdraw your appeal by calling or writing to us.

7. After HMRC has made their response 

Once HMRC’s response has been received, HMCTS will begin to arrange for your appeal to be heard.

If you are not taking part in the hearing, we will write to you after the response has been received confirming that we are now ready to put your appeal before a tribunal. We will also advise that if you have any further evidence to submit in support of your appeal, that you should send it to us within 1 month or let us know if you need more time. 

The letter will invite you to contact us if there is any change in the details you previously gave, such as your choice of hearing. For example, you can ask for a hearing to be held by telephone or video, and your request will be put to a tribunal judge to decide.

You should check this letter to make sure we have your requirements recorded correctly. You must tell us if there is any change. You can do this by telephone or in writing. A change in the person representing you must be put in writing. 

If you no longer wish to appeal, you can tell us that you wish to withdraw the appeal. You should do this as soon as possible, otherwise we will proceed with arranging a hearing. You can do this by calling the telephone number in the letter. 

If you have asked for an oral hearing, we will also write to you to confirm the details we have for you. If you have read the HMRC response and anything has changed that we should know about, let us know as soon as you can. This might be:

• a date when you are unavailable
• that you have changed your mind and would like your appeal decided on the papers instead of having a hearing where you attend

Put your case before the tribunal

If you have asked to have your appeal decided on the papers, we will not tell you the date when your case will be heard. This is because you are not attending the hearing and we may try to put your case before a tribunal at very short notice.

If you have asked for an oral hearing, we will tell you the hearing date in writing.  

We will give you at least 14 days’ notice of the hearing unless you have told us that you will accept less notice than this. The hearing letter will tell you the time and date, as well as the address of the tribunal hearing centre if it’s a face-to-face hearing. It will also include information about:

• claiming expenses, such as for travel
• directions to the hearing centre
• transport links 
• accessibility and facilities at the venue 

Once a date has been set, we will do our best to avoid cancellation. You should only ask for the hearing to be postponed in exceptional circumstances, such as illness or bereavement. If you cannot attend, you must ask for a postponement of the hearing in writing. We will refer the request to a tribunal judge for a decision.  

The tribunal does have the power to hear your appeal in your absence. It is important not to assume the appeal will be postponed, until we have confirmed it.

If you are unavailable at very short notice and cannot make a request for postponement in writing, you should call the tribunal office as soon as possible. We will tell the tribunal about your circumstances, and they will decide whether to make a decision on your appeal or to adjourn the hearing to a day when you can attend.

8. Prepare for the tribunal hearing

You should consider what evidence you need to support your case, since most appeals involve some dispute over the facts.

HMRC will have set out in their response the evidence they are relying on to support the decision you have appealed against. It is unusual for HMRC to produce new evidence at the tribunal hearing.

The type of evidence you might provide is, first and foremost, what you can tell the tribunal. It is easy to overlook that what you say to the tribunal is classed as evidence. 

If you have asked someone to attend the hearing as a witness, you should make sure they know when and where to attend. Tell us if you plan to bring a witness or witnesses. If you want someone from HMRC as a witness (for example, a member of staff who interviewed you), make a request in writing to the relevant HMRC office for that person to attend as a witness. You can write to us if they refuse.

You can also use documents to give evidence. For example, a copy of accounts showing your earnings if you are self-employed or a copy of correspondence you had with a former partner about shared care arrangements.

If you have documents to support your appeal, you can send them (or photocopies) to us as early as possible in the appeals process. 

Documents should be sent within one month of receiving the response from HMRC. Do not wait until you’re at the tribunal hearing. Producing important documents at the last moment may result in the tribunal deciding that the hearing must be adjourned – so that both the tribunal and HMRC have a fair opportunity to consider the late evidence in full. When you post documents to us as evidence, use a cover sheet to set out the 16-digit reference number we have given you. We will make copies and send them to HMRC before returning them to you. HMRC is entitled to see any documents you send to us. Fairness demands that each side can see and challenge the evidence put before the tribunal. You’re responsible for preparing your case, not the tribunal. The tribunal is neutral. 

If you get additional evidence, send it to us as soon as possible. Do not wait until your hearing date.

We send all the appeal papers to the tribunal members at least 14 days before the hearing date. This allows the tribunal to study the papers and identify any problems that may affect the hearing going ahead. This minimises the risk of delaying (adjourning) the hearing. 

You must send us your written evidence and any submission you wish to make within 1 month of receiving the response from HMRC. We will send copies of this to HMRC and any other person involved in the appeal – for example, the other parent or guardian if you are making a child benefit appeal. The earlier HMRC has your evidence, the quicker they can decide whether to change their original decision.

The law

The tribunal’s decision will apply the relevant law to the facts of the case. 

Social security and child support law is often complex and open to different interpretations. 

Guidance on the meaning of the law that has been passed by parliament can be found in the decisions of the Upper Tribunal (Administrative Appeals Chamber) and of the courts.

You can look up the law:

• in public libraries
• on websites, such as www.legislation.gov.uk and GOV.UK for Upper Tribunal decisions 
• in legal reference books (professional representatives will have these)

You may find that the response you receive from HMRC contains references to selected Upper Tribunal decisions that HMRC considers relevant to the legal issues in your appeal.  

You, or your representative, can put forward other decisions of the Upper Tribunal. If you do, send the details to us well in advance of the hearing.

We cannot research the law for you or supply you with extracts.

Prepare your own response

If you consider the response from HMRC does not give an accurate summary of your case, you can prepare a response of your own, setting out the facts as you see them and the law as you interpret it. You should send your response to us in advance of the hearing. We will send a copy to HMRC. 

We send all the papers relating to the appeal to the members of the tribunal at least 14 days before the date of the hearing. This allows the tribunal an opportunity to study the papers and to identify any problems that may affect the hearing going ahead. This minimises the risk of adjournments. You must therefore send us your written evidence and any submission well in advance of the hearing. 

We will send a copy of any evidence we receive from you to HMRC and to any other person involved in the appeal for example another adult in child benefit appeals. The earlier HMRC has your evidence, the sooner they will be able to decide whether to change their decision.

9. Tell us about any changes

You must let us know if any of your circumstances change. This is to make sure we can provide you with the type of hearing you want; meet any special requirements you have and correspond with you at the correct address. We are independent of HMRC, so even if you have given a new address to HMRC, you must also give it to us. This can be done in writing, by email, through ‘manage your appeal’ or by telephone.

You must tell us if you:

• change your home address, telephone number or email address
• have a new, or a change of, representative acting for you
• have changed your mind about the type of hearing you want 
• cannot attend or have decided not to attend a hearing that has been arranged
• no longer want to appeal (‘withdraw’ your appeal)

If you have a new representative, you must tell us in writing as we need your written consent to take instructions from a person acting on your behalf. Your representative will usually arrange this for you. 

10. Attend your hearing

We will tell you the date, time and place of the hearing in writing. Tribunals usually hear appeals between 10am and 12:45pm and 2pm and 4:45pm, Monday to Friday. Those hours may overrun to allow an appeal to be completed. 

The tribunal will usually have between 3 and 5 appeals scheduled in each session (morning or afternoon), depending on the kind of cases involved. Your hearing should start at the time you’ve been given in your hearing notice.  

Travel to the hearing

If you need help with paying for travel to the hearing, we can reimburse reasonable travelling expenses for public transport or fuel costs. Complete a claim form after your hearing and payment will be made into your bank account. In exceptional circumstances, we will pay for travelling expenses before the hearing. 

You will need to keep any receipts and travel tickets as proof of purchase and include these with your claim. If you cannot use public transport, for example, because of a disability, we can pay for a taxi. We can only do this if it is agreed in advance. Your notice of hearing will explain the rules about claiming travel expenses.

You should arrive at least 15 minutes before the start of the hearing. Bring the response from HMRC and any original documents you have sent to us as evidence. 

In the interests of public safety, there are security checks at our venues. You may be searched.

If you’re likely to be late for your hearing, call us and we will tell the tribunal. 

If you decide not to attend the hearing, call us to let us know. This will make sure the tribunal are not kept waiting for you and our staff do not need to contact you.

At the hearing

When you arrive at the tribunal venue you will be greeted by the clerk to the tribunal. This is an HMCTS staff member who makes sure hearings proceed as smoothly as possible. It is the clerk’s responsibility to:

• explain the process to you
• answer any questions
• deal with claims for travel or other expenses
• handle the administrative tasks associated with your hearing

The clerk will liaise with the tribunal, telling them who has arrived and may assist in typing up the decision notice and dealing with any paperwork. The clerk also liaises with the tribunal office dealing with any last-minute messages, such as from people who are delayed.

The tribunal will endeavour to start your hearing at the time given in your notice of hearing. However, because it is not always possible to predict how long each appeal will take, the actual start time may be later. 

When you arrive, the clerk will show you into a waiting room and will update you on when your appeal hearing will begin. The clerk will sort out any expenses claim you have and answer any final questions about the hearing and its procedures, and deal with any last-minute enquiries about the arrangements for the hearing.  

The clerk cannot advise you about your appeal or how you should present your case.

The clerk may also be present in the tribunal room during the hearing in case the tribunal needs administrative assistance. The clerk takes no part in the decision making of the tribunal.

As with most government buildings, there will also be security staff on the premises.

Remote hearings

The judge will decide if the hearing should take place by video or phone if they’re satisfied it’s in the interests of justice for everyone involved. We will send you a hearing notice to confirm if your hearing will take place by video or phone. The notice will give you all the information you need to participate in the hearing and will confirm the date and time of the hearing. 

If your hearing is by video, we will ask you for your email address to send you the joining instructions. If we already have this, the hearing notice could include a web link to join. If we do not have it, we’ll ask for it in the hearing notice and will send a separate email with the link when we receive it. Check your spam folder if you have not received it.

If your hearing is by phone, we’ll call you at the time of the hearing. We may call from an unknown number. If you use call barring services, turn them off so we can reach you.

Tell us as soon as possible using the contact details in your hearing notice: 

• your preferred contact details
• if you want to have someone with you who is not acting as your representative, for example, a support worker
• if you need an interpreter or support to join the hearing or if there’s a reason you cannot join – for example if you do not have access to a computer, mobile phone, or the internet or if you have a disability that means you need help with the video hearing

The tribunal will consider your request and do everything possible to make sure you’ll be able to participate in the hearing. This could involve you joining in a different way. If this is not possible, we may postpone the hearing.

It’s a criminal offence to record, publish and take pictures of any tribunal hearing without authorisation.

If you have technical issues or are unable to join the hearing on the day, you can call us on 0330 808 9405. 

Find out what to expect when joining a telephone or video hearing.

The tribunal

The tribunal is a judicial panel appointed by the Senior President of Tribunals. They must have personal qualities appropriate to holders of judicial office – such as independence and impartiality.

For HMRC appeals, the tribunal will only consist of one tribunal judge.

The composition of the tribunal is set by law. You do not have the right to choose.

If you recognise a member of the tribunal hearing as someone you know, you should tell the tribunal at the start of the appeal. It may be inappropriate for that person to be involved in your case. If a member of the tribunal recognises you, they will not be able to consider your case.

Others present

HMRC may decide to send a representative (called a ‘presenting officer’). They do not send a presenting officer in every case. If they do not, the tribunal may decide that it can proceed to hear the appeal without one.

Tribunal hearings are, by law, open to the public, though it is very unusual for a member of the public to attend. Either party may ask the tribunal for the public to be excluded in the interests of personal privacy. The decision will be made by a judge. 

Tribunal procedure

Tribunals share some of the characteristics of courts, but not all.  

Tribunals are like courts in that they:

• operate within a set of rules laid down by law
• act independently of government
• are judges of questions of fact and law
• decide facts by hearing and testing the evidence
• are fair to both or all sides

The tribunal hearing

The tribunal panel will usually sit behind tables, facing tables where each party and any representative will sit. It’s possible for one or more party to attend by video or telephone.

In the hearing, no one wears wigs or gowns. The tribunal is generally addressed as Mr, Mrs, Miss, Ms or Dr, followed by their surname. You can address the judge on the panel as ‘judge’ if you wish. 

Evidence is given seated at a table, not from a witness stand and is not usually given on oath or affirmation. However, the judge may decide in an individual case that evidence should be given on oath. 

When hearing evidence, tribunal members will take the lead in asking questions.

By law, it is up to the tribunal judge to decide how the hearing will be conducted. The order of proceedings will vary from case to case, depending on the nature of the issues to be decided. 

However, the hearing usually follows a typical order of proceedings.

Introductions

The tribunal judge will introduce everyone present and establish the part they will play in the proceedings, including checking that any interpretation or signing services required are suitable. The judge will also make sure that everyone has all the necessary sets of papers. The hearing will be recorded – this will be the record of proceedings. If it is not possible, the judge will take a formal note of the proceedings to form the record.

Opening statements

The tribunal judge will summarise the issues in the appeal according to the papers and agree with the parties present what ground needs to be covered in the hearing and in what order. This is an opportunity for representatives, if invited to by the tribunal judge, to make an opening statement, outlining their case.

Giving evidence

In a tribunal, where it’s rare for either side to be legally represented, the tribunal takes responsibility for asking questions. You should be aware that:

• the tribunal will want to focus on the issues in dispute – so do not worry if the tribunal does not ask about every aspect of your case
• if there are conflicts in the evidence (for example, if you put one thing on your claim form but are telling the tribunal something different), the tribunal may ask questions to try to find out the facts
• the tribunal will do its best to try to make sure that you do not forget or overlook any points in your case
• giving evidence is a serious and important part of the proceedings – you should not be distracted by any interruptions, and everyone will get their turn to speak 
• you should tell the judge if you think the tribunal has missed anything after it has finished asking questions – the judge will also allow relevant questions from any representatives

Witnesses

After you and anyone else (for example in a child benefit appeal) give evidence, any witnesses will give theirs. 

Closing statements

After the evidence has been completed, the judge will invite closing statements. This is an opportunity for all parties to sum up the case.

The decision

The tribunal will consider the evidence and statements in private. At this point the tribunal clerk will take you back to the waiting room. In most cases the judge asks you to wait while the tribunal reaches its decision. 

If the judge thinks it’s unlikely that a decision can be reached quickly, the tribunal will post the decision to you. If the tribunal can give its decision on the day, the judge will invite you back into the tribunal room to hear the decision. The tribunal will also give you a written decision notice. When the judge announces the decision, the appeal closes and there is no further discussion.

Adjournments

The tribunal may decide that it cannot reach a decision based on the evidence heard on the day. They may decide on an ‘adjournment’ – this is when they call for another hearing date to be set. When adjourning, the tribunal will aim to set a date for the next hearing. They will ask for additional information to be provided by one or both parties to minimise the risk of any further delay to the case.

11. After the tribunal has made its decision

If you have had an oral hearing, the tribunal will give or post you and HMRC the decision. This will usually be on the day of the hearing. If your case has been decided on the papers, the tribunal will post you and HMRC the decision one day or two after the hearing.

The tribunal has no legal powers to enforce its decisions. If the decision requires HMRC to pay you an award, the tribunal will not be able to help you get paid. 

HMRC implements the tribunal’s decision in most cases. They will only decline to do so if they plan to appeal against the tribunal’s decision. 

Once the tribunal has made its decision, you should ask HMRC about any queries on how the decision is implemented as this is their responsibility. Expect a short delay following the decision while HMRC consider the outcome and next steps.

Corrections

If you think the decision notice contains an error, you can write to us to ask for a correction to be made. For example, the judge may have written the wrong year for the starting date of an award. A correction will only be made if the error was a clerical mistake or accidental.

Setting aside the decision 

You or HMRC can apply to have the tribunal’s decision ‘set aside’. If the decision is set aside, a new hearing can then be arranged. You can only do this in limited circumstances. These are if:

• a document relating to the proceedings (for example, notice of the hearing) was not sent or not received in time
• a document relating to the proceedings was not sent to the tribunal at an appropriate time
• a hearing went ahead but you (or your representative or HMRC) did not attend and the tribunal accepts the explanation for the non-attendance
• there has been some other procedural irregularity

The tribunal will set the decision aside if one of these conditions applies and they consider it is in the interest of justice to do so.

You must apply in writing within one month of the date of issue of the decision notice. The tribunal may extend the time limit if the judge decides there are good reasons.

Further appeal

You or HMRC may apply to the Upper Tribunal for permission to appeal against the tribunal’s decision. 

You may appeal only on the ground of ‘error of law’, for example if the tribunal: 

• applied the law incorrectly
• conducted the proceedings in breach of the proper procedures
• failed to make adequate findings of fact or to give adequate reasons for its decision

To apply for permission to appeal, you must first ask for a statement of reasons for the tribunal’s decision. You must ask for this in writing within one month of the date of issue of the decision notice. The judge that heard your appeal will write the statement.

The time limit may be extended by the tribunal. If you do not apply within the time limit, it’s likely that you’ll be asked why you did not ask for permission to appeal on time.

If, having considered the statement of reasons, you believe that the decision of the tribunal was wrong in law, you may apply for permission to appeal to the Upper Tribunal. This application must be made in writing. You have one month from the date of issue of the statement to apply for permission. This time-limit may be extended by the tribunal.

An application for permission to appeal will be considered by a senior tribunal judge. The judge may:

• grant permission – you can then forward your appeal to the Upper Tribunal
• refuse permission – you then have the option of asking the Upper Tribunal directly for permission
• decide to set aside the decision of the tribunal without the need to refer the case to the Upper Tribunal – the judge may re-decide the case or have it heard by a new tribunal

If the appeal proceeds to the Upper Tribunal, the Upper Tribunal has power to set aside the tribunal’s decision and refer the case to a new tribunal, or to substitute their own decision.