Appeal to the tribunal
You can appeal to the tax tribunal online.
- a scan or photo of your original notice or review conclusion letter
- reasons for your appeal, so the judge can understand your side of the argument
You can also use this service to apply to close an enquiry.
If you want someone to represent you
You need to download and fill in an authorisation form if the person representing you is not a practising solicitor or barrister.
Appeal by post
Download and fill in a notice of appeal form (T240).
If you’re applying to close an existing enquiry, download and fill in application form (T245).
Send your completed form to the tribunal. The address is on the form.
If you need help
Contact the tax tribunal helpline if you have any questions about your appeal. The helpline cannot give you legal advice.
Tax tribunal helpline
Telephone: 0300 123 1024
Monday to Friday, 8:30am to 5pm
Find out about call charges
What happens next
You’ll get a letter from the tribunal explaining what happens next. You might be asked to provide more documents to support your case.
Not all cases will have a hearing, but you can ask for one. You’ll usually get at least 14 days’ notice of the date of the hearing. The tribunal will write to you with details of what you need to do.