Appeal to the tax tribunal

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The tribunal's decision

You’ll usually get the tribunal’s decision:

  • in writing, if you did not have a hearing (the decision will be based on the appeal form and other paperwork)
  • in writing within 1 month, if you’ve had a ‘basic’ case - you’ll sometimes get a decision on the day
  • in writing within 2 months, if you’ve had a ‘standard’ or ‘complex’ hearing

If you lose your case

If you lose your case, you may be able to:

  • get a decision ‘set aside’
  • ask for permission to appeal

Get a decision set aside

You can ask for a decision to be ‘set aside’ (cancelled), but only if you think there was a mistake in the process. The letter you get with the decision will tell you how to do this. Contact Citizens Advice if you need help.

Ask for permission to appeal

You may be able to appeal against the decision if the tribunal made a legal mistake, for example if it did not:

  • apply the law correctly
  • fully explain its decision

  1. Ask for full written reasons if you’ve not had them already. You must do this within 28 days of the date on the decision notice - the decision notice will tell you how.

  2. Ask for permission to appeal - download the appeal form and read the guidance notes. You must do this within 56 days of the date given on the full written reasons.

Send the appeal form to:

First-tier Tribunal (Tax Chamber)
PO Box 16972
Birmingham
B16 6TZ

Tax Tribunal
taxappeals@justice.gov.uk
Telephone: 0300 123 1024
Monday to Friday, 8:30am to 5pm
Find out about call charges

After you send the form

A judge will decide if you can take your case to a higher tribunal, called the Upper Tribunal (Tax and Chancery). Appeal to the Upper Tribunal if you get permission.

If you’re refused permission to appeal

You can apply to the Upper Tribunal for permission to appeal if the First-tier Tribunal refuses, or only gives you permission to appeal on limited grounds.

View a printable version of the whole guide

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