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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.

Appeal an HMRC decision

You can appeal against most decisions about 鈥榙irect tax鈥� and 鈥榠ndirect tax鈥�.

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 it鈥檚 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.

If you鈥檝e appealed to the tribunal and your appeal has been accepted, you can apply to HMRC for alternative dispute resolution (ADR).

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 you鈥檙e appealing a penalty.

Appeal about seized goods

You must ask Border Force or HMRC to take your case to the magistrates鈥� court (this is known as starting 鈥榗ondemnation proceedings鈥�) if you think they should not have taken (or 鈥榮eized鈥�) 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 you鈥檝e missed the deadline for a review, you can apply to the tribunal to be allowed to request a late review.

If you鈥檝e 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 鈥榗losure notice鈥� 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.

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 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 you鈥檙e over 60

You can appeal to the tax tribunal online.

You鈥檒l 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, you鈥檒l 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 you鈥檙e 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.

What happens next

You鈥檒l 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鈥檒l usually get at least 14 days鈥� notice of the date of the hearing. The tribunal will write to you with details of what you need to do.

You鈥檒l 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 you鈥檒l need

You鈥檒l 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 鈥榖undle鈥� 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 鈥榖undle鈥� of documents to the hearing.

Who鈥檒l 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 you鈥檙e 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 you鈥檙e having a video hearing, you鈥檒l 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.

You鈥檒l usually get the tribunal鈥檚 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鈥檝e had a 鈥榖asic鈥� case - you鈥檒l sometimes get a decision on the day
• in writing within 2 months, if you鈥檝e had a 鈥榮tandard鈥� or 鈥榗omplex鈥� hearing

If you lose your case

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

• get a decision 鈥榮et aside鈥�
• ask for permission to appeal

Get a decision set aside

You can ask for a decision to be 鈥榮et aside鈥� (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

1. Ask for full written reasons if you鈥檝e 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:

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鈥檙e 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.

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. 聽

The tribunal was set up by the and .