Introduction

This guidance note outlines what happens after the taxpayer receives the First-tier Tribunal decision notice.

Before you read this guidance note you should read the Appealing an HMRC decision ― outline guidance note. Remember that this guidance note, and the other guidance notes on appealing to the Tribunal, are only a summary; they do not cover all situations. You may need to take further advice in relation to the appeal position. If the taxpayer has received a decision from the Scottish First-tier Tribunal, the procedure may not be the same as that set out here. You are advised to take specialist advice.

The options if the taxpayer is unhappy with the Tribunal decision

Taxpayers who are unhappy with the Tribunal’s decision have a limited