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What you can appeal against

You can appeal to the First-tier Tribunal (Tax) if a compliance officer has decided to:

• refuse your expenses claim
• pay only part of the claim
• make you repay expenses, interest or costs
• give you a penalty notice

You can only appeal if you have already asked the compliance officer to review the decision by the Independent Parliamentary Standards Authority (IPSA).

The tribunal

The tribunal is independent of the compliance office and IPSA, and will listen to both sides of the argument before reaching a decision.

How to appeal

You must appeal within 28 days of the date of the compliance officer鈥檚 decision. Use the notice of appeal form.

Send the form to [email protected] or:

Telephone: 0300 123 1024 Monday to Friday, 9am to 5pm Find out about call charges

The hearing

Your case will be decided at a hearing. This will be held in London if you鈥檙e a sitting MP, or in your local area if you鈥檙e no longer a member.

The hearing will be attended by:

• you and your representative (if you have one) - you are likely to be asked to present your case first
• the compliance officer or a representative from IPSA - they will usually present their case second
• any witnesses
• a judge and other tribunal members
• a clerk

Requesting a private hearing

Hearings are normally open to the public and press.

You can write to the tribunal to ask for a private hearing. Your request will only be considered in special circumstances, such as where public order or national security could be at risk.

Using a representative

If you have appointed a representative to act on your behalf and have given the tribunal their details, they are also entitled to attend the hearing with you.

If you don鈥檛 attend your hearing the judge will decide if it goes ahead, whether or not you have a representative.

Evidence and witnesses

In most appeals, the 鈥榖urden of proof鈥� is on you. This means you have to show why the disputed decision is wrong.

You should bring to the hearing:

• the 鈥榮tatement of case鈥� from the compliance officer
• any response you made
• any other evidence that establishes important facts, figures and dates

Both you and the compliance officer can ask witnesses to give evidence.

If a potential witness refuses to attend, the tribunal can send them a 鈥榳itness summons鈥� to make them come to the hearing.

If you think the evidence of a witness is necessary but it is not likely to be disputed, you can ask your witness to write a signed and dated statement. You鈥檒l need to share the statement with the compliance officer.

The tribunal鈥檚 decision

The tribunal will write to you explaining its decision after the hearing.

If you disagree with the tribunal鈥檚 decision, you can appeal to the Upper Tribunal (Tax and Chancery Chamber).

You must first ask for permission to appeal within 56 days of the date of the decision.

To apply for permission to appeal, fill in form FTC1 and send it to the First-tier Tribunal (Tax).

State why you think there was a legal error or other problem with the tribunal鈥檚 decision.

Legislation and rules

You can find the right to challenge an MP expenses decision in the

More detailed rules on how your case will be handled are contained in The Tribunal Procedure (First鈥搕ier Tribunal) (Tax Chamber) Rules 2009.