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HMRC internal manual

Appeals reviews and tribunals guidance

HM Revenue & Customs
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First-tier and Upper Tribunals: Preparing for tribunal: Introduction

Appeals may be made against a variety of decisions, see

  • ARTG2160,
  • ARTG3040,
  • ARTG6010, and
  • the tribunal will also hear applications, see ARTG7510. In order for tribunals to handle cases efficiently and make sure that different types of cases are dealt with appropriately.

The tribunal rules provide that all cases are allocated to one of four categories, see ARTG8350, and set out different processes depending on which category the case falls into.

But everyone who makes an appeal or application to the tribunal will be entitled to a decision by the tribunal on the matter.