How to appeal against a decision on your expenses claim if you're a member of parliament or former MP.
What you can appeal against
You can appeal to the First-tier Tribunal (Tax) if a compliance officer has decided to:
- refuse your expenses claim
- pay only part of the claim
- make you repay expenses, interest or costs
- give you a penalty notice
You can only appeal if you have already asked the compliance officer to review the decision by the Independent Parliamentary Standards Authority (IPSA).
The tribunal is independent of the compliance office and IPSA, and will listen to both sides of the argument before reaching a decision.
How to appeal
You must appeal within 28 days of the date of the compliance officer’s decision.
Send the form to email@example.com or:
First-tier Tribunal (Tax)
HM Courts and Tribunals Service
PO Box 16972
Telephone: 0300 123 1024
The tribunal hearing
Your case will be decided at a hearing. This will be held in London if you’re a sitting MP, or your local area if you’re no longer a member.
The hearing will be attended by:
- a judge and other tribunal members
- a clerk
- the compliance officer or a representative from IPSA
- your representative (if you have one)
- any witnesses
Hearings are normally open to the public and press.
In most cases you will have to bring documents or witnesses to the hearing to show why the expenses decision was wrong.
The compliance officer or IPSA representative may also call witnesses.
Find out more about what happens at an MP expenses tribunal hearing.
The tribunal’s decision
The tribunal will write to you explaining its decision after the hearing.
If you disagree with the tribunal’s decision, you can appeal to the Upper Tribunal (Tax and Chancery Chamber).
You must first ask for permission to appeal within 56 days of the date of the decision.
To do this, fill in the application for permission to appeal form, and send it to the First-tier Tribunal (Tax).
You will need to state clearly why you think there was a legal error or other problem with the tribunal’s decision.
Legislation and rules
You can find the right to challenge an MP expenses decision in the Parliamentary Standards Act 2009.
More detailed rules on how your case will be handled are contained in The Tribunal Procedure (First–tier Tribunal) (Tax Chamber) Rules 2009.