Appeal to the tax tribunal
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1. Overview
You can appeal to the First-tier Tribunal (Tax) if you want to challenge some decisions by:
- HM Revenue and Customs (HMRC)
- Border Force
- the National Crime Agency (NCA)
- the Welsh Revenue Authority (WRA)
- the Gambling Commission (only )
The tribunal is independent of the government, HMRC, Border Force, NCA and WRA and the Gambling Commission. It will listen to both sides of the argument before making a decision.
This guide is also available in Welsh (Cymraeg).
Appeal an HMRC decision
You can appeal against most decisions about 바카라 사이트˜direct tax바카라 사이트™ and 바카라 사이트˜indirect tax바카라 사이트™.
Direct tax includes:
- Income Tax
- PAYE Tax
- Corporation Tax
- Capital Gains Tax
- National Insurance contributions
- Inheritance Tax
Indirect tax includes:
- VAT
- Excise Duty
- Customs Duty
How you appeal against a decision depends on if it바카라 사이트™s direct or indirect tax.
You must appeal direct tax decisions to HMRC before you can appeal to the tribunal.
You can usually appeal indirect tax decisions straight to the tribunal. Before appealing to the tribunal, you can apply for a statutory review. This can be quicker and cheaper than going to the tribunal. You can still appeal to the tribunal if you do not agree with the outcome.
You must appeal within the time limit - it바카라 사이트™ll usually be on any decision letter you get.
If you바카라 사이트™ve appealed to the tribunal and your appeal has been accepted, you can apply to HMRC for alternative dispute resolution (ADR).
There바카라 사이트™s a different way to appeal decisions about tax credits and Council Tax.
If you cannot pay
You must usually pay upfront any indirect tax that HMRC says you owe - make a hardship application if you cannot. Appeal to the tribunal if HMRC will not let you delay payment.
You can usually delay paying any direct tax until after the appeal has been decided. Appeal to the tribunal if HMRC will not let you delay payment.
You do not have to pay upfront if you바카라 사이트™re appealing a penalty.
Appeal about seized goods
You must ask Border Force or HMRC to take your case to the magistrates바카라 사이트™ court (this is known as starting 바카라 사이트˜condemnation proceedings바카라 사이트™) if you think they should not have taken (or 바카라 사이트˜seized바카라 사이트™) your goods.
You may be able to appeal to the tribunal if Border Force or HMRC:
- refuses to return your seized goods
- says you need to pay to get your seized goods back
Before you can appeal against a refusal to return your seized goods, you must ask either Border Force or HMRC to review their decision. If you바카라 사이트™ve missed the deadline for a review, you can apply to the tribunal to be allowed to request a late review.
If you바카라 사이트™ve been asked to pay duty or a penalty
You may be able to appeal if HMRC:
- sends you an assessment for duty
- charges you a penalty
Before you appeal, you will usually have to pay an assessment for duty. If you cannot, you can apply to HMRC to delay paying it until after the appeal is over.
You do not need to pay a penalty before you appeal.
Closure applications
You can apply for a 바카라 사이트˜closure notice바카라 사이트™ if HMRC opens an enquiry to check your self-assessment tax return for direct tax and you want it to be closed.
The tribunal will decide when HMRC should close the enquiry.
You cannot apply for a closure notice if your tax return is being checked for indirect tax.
Appeal an NCA decision
The National Crime Agency (NCA) may check your tax return instead of HMRC.
You can make an appeal if you do not agree with the decision by writing to the NCA. You must appeal to the NCA before you can appeal to the tribunal.
National Crime Agency
Units 1 - 6 Citadel Place
Tinworth Street
London
SE11 5EF
Appeal a WRA decision
You can appeal some Welsh Revenue Authority (WRA) decisions about Land Transaction Tax and Landfill Disposals Tax.
You can also apply to close an enquiry into your tax return.
You must appeal within the time limit - it바카라 사이트™ll usually be on your decision letter.
You must usually pay upfront what WRA says you owe. You can request to delay paying until you get a decision about your appeal. If you delay payment, you may be charged interest on the amount you owe.
Before you appeal, you can .
Help you can get
You may want to get help and advice before you appeal. An accountant, tax adviser or legal adviser may be able to help you.
You can get free advice from:
- , if you바카라 사이트™re over 60
2. Appeal to the tribunal
You can appeal to the tax tribunal online.
You바카라 사이트™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
If you appeal more than 30 days after the date on your decision letter, you바카라 사이트™ll need to explain why your appeal is late.
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 you바카라 사이트™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 if you have any questions about your appeal. The tribunal cannot give you legal advice.
Tax tribunal
taxappeals@justice.gov.uk
Telephone: 0300 123 1024
Monday to Friday, 8:30am to 5pm
Find out about call charges
What happens next
You바카라 사이트™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. You바카라 사이트™ll usually get at least 14 days바카라 사이트™ notice of the date of the hearing. The tribunal will write to you with details of what you need to do.
3. If you have a hearing
You바카라 사이트™ll be told when and how the hearing will be held.
Your hearing may take place by phone, by video or in person. Read how to take part in a phone or video hearing.
You can .
If you or your witness or representative is outside the UK and wants to give live video or audio evidence, contact the tribunal to request it. Tell the tribunal what country you, the witness or representative is in and what type of evidence is being given. You must do this as soon as possible.
Documents you바카라 사이트™ll need
You바카라 사이트™ll be asked for copies of all documents relevant to your appeal (such as letters, invoices and accounts) together with your notice of appeal.
You must also give the tribunal your decision letter and any response you made.
You might be sent a 바카라 사이트˜bundle바카라 사이트™ of documents before the hearing. This is usually by email, but you can request a paper copy. Your appeal acknowledgement letter will tell you how to do this.
You must bring the 바카라 사이트˜bundle바카라 사이트™ of documents to the hearing.
Who바카라 사이트™ll be at the hearing
You can represent yourself at the hearing or have a representative act on your behalf. This could be a legal adviser, tax adviser or accountant.
There will be a tribunal panel led by a judge. In some cases, the tribunal may appoint other panel members.
Representatives from the organisation you바카라 사이트™re appealing against may come to the hearing.
The hearing will be open to members of the public.
You can also ask any of the following people to the hearing:
- a representative, if you have one
- a friend, family member or colleague
- a witness, if you need one
If you바카라 사이트™re having a video hearing, you바카라 사이트™ll need to tell the tribunal if any of these people are coming so they can be given access to the hearing.
The tribunal will not pay for any travel or accommodation costs to allow you or any of these people to attend the hearing.
What happens at the hearing
You (or your representative) will present your case to the tribunal. You must explain:
- what has been agreed
- what you think is wrong
- what evidence you have to support you, like any documents or witnesses
Representatives from the other party will present the case against you.
The tribunal and the other party may also ask questions during the hearing.
4. The tribunal's decision
You바카라 사이트™ll usually get the tribunal바카라 사이트™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 you바카라 사이트™ve had a 바카라 사이트˜basic바카라 사이트™ case - you바카라 사이트™ll sometimes get a decision on the day
- in writing within 2 months, if you바카라 사이트™ve had a 바카라 사이트˜standard바카라 사이트™ or 바카라 사이트˜complex바카라 사이트™ hearing
If you lose your case
If you lose your case, you may be able to:
- get a decision 바카라 사이트˜set aside바카라 사이트™
- ask for permission to appeal
Get a decision set aside
You can ask for a decision to be 바카라 사이트˜set aside바카라 사이트™ (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 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
-
Ask for full written reasons if you바카라 사이트™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.
-
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 you바카라 사이트™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.
5. Legislation and previous decisions
Read the rules the tribunal must follow and its decisions on previous cases.
Previous decisions
Search for tax tribunal decisions to see how and why they were made.
Legislation
The tribunal must follow the .
for more detailed guidance. Â
The tribunal was set up by the and .