Appeal to the tax tribunal
Appeal to the tribunal
You can appeal to the tax tribunal online or by post.
You usually have 30 days to appeal from the date on your decision letter.
If you miss the deadline, you’ll need to explain why your appeal is late. A judge will decide if your late appeal will be accepted.
Your application will be returned to you if anything is missing or incomplete.
Appeal online
You’ll need:
- 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.
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 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.
If you need help
Contact the tax tribunal if you have any questions about your appeal. The tribunal cannot give you legal advice.
Tax tribunal
taxappeals@justice.gov.uk
Telephone: 0300 303 5857
Monday to Friday, 9am to 4pm
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.