First-tier and Upper Tribunals: preparing for tribunal: sending documents to the tribunal
If a document is to be provided to the tribunal it must be sent by one of the following means
- pre-paid post or document exchange
- delivered by hand, or
- any other method specified by or agreed with the tribunal.
The document must be sent or delivered to the Tribunals Service Central Processing Centre address
HM Courts & Tribunals Service
First-tier Tribunal (Tax)
PO Box 14620
If a party or their representative provides a fax number, email address or other electronic details for the purpose of communicating about the proceedings they must accept documents delivered by that method.
If a party tells the tribunal not to use a form of communication (other than pre-paid post or hand delivery) that form of communication must not be used.
If the tribunal (or a party) sends a document to a party (or the tribunal) by email or any other electronic means of communication, the person receiving the document may ask for a hard copy of the document as soon as practicable after receiving the electronic version.