Guidance

Appeal to the First-tier Tribunal (Tax)

This guide explains when you can appeal an HMRC decision on tax and how to bring an appeal to the First-tier Tribunal (Tax).

• From: HM Courts & Tribunals Service
• Published: 1 April 2018
• Last updated: 21 November 2025 — See all updates

Documents

How to appeal to the First-tier Tax Tribunal (T242)

HTML

Details

You should also read the overview guidance on appealing to the tax tribunal.

Published 1 April 2018

Last updated 21 November 2025 + show all updates

1. 21 November 2025

   Added Welsh landing page and guidance

2. 9 October 2025

   Replaced the PDF guide with an HTML guide

3. 20 February 2019

   Remove help with fees link. Fees do not apply to tax appeals.

4. 1 April 2018

   First published.