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HMRC internal manual

Appeals reviews and tribunals guidance

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
B16 6FR

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.