Appeals ― the next stage

Produced by Tolley and written by Anne Redston. Anne is a barrister at Temple Tax Chambers and is not authorised to write on behalf of the Tribunals Service or the judiciary.
Appeals ― the next stage

The following Personal Tax guidance note Produced by Tolley and written by Anne Redston. Anne is a barrister at Temple Tax Chambers and is not authorised to write on behalf of the Tribunals Service or the judiciary. provides comprehensive and up to date tax information covering:

  • Appeals ― the next stage
  • Introduction
  • The options if the taxpayer is unhappy with the Tribunal decision
  • Textual corrections
  • Procedural irregularity
  • Non-attendance
  • Permission to appeal
  • Asking the First-tier Tribunal for permission
  • Asking the Upper Tribunal for permission
  • Oral hearing at the Upper Tribunal
  • More...

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.

This guidance note, and the other related guidance notes on Tribunal appeals, sets out the position before the coronavirus (COVID-19) pandemic. However, Tribunal appeals, hearings and related procedures have all been affected by the coronavirus pandemic. You are strongly advised to read the Tax Tribunals and coronavirus (COVID-19) guidance note, as that commentary summarises the current position.

The options if the taxpayer is unhappy with the Tribunal decision

If the taxpayer is unhappy with the Tribunal’s decision, he has a limited number of options. He can ask for one or more of the following, each of which are explained below:

  1. textual corrections

  2. the decision to be set aside because of procedural irregularity or non-attendance, and / or

  3. permission to appeal the decision to the Upper Tribunal (Tax and Chancery)

SI 2009/273, Part 4

If the taxpayer has won his appeal at the First-tier Tribunal, HMRC has the same options; it too can ask for corrections, set-aside, and / or permission to appeal.

All the options (except corrections) have costs implications for the taxpayer. These are discussed at the end of this guidance note.

Textual corrections

If the Tribunal has made a clerical mistake or accidental slip, then you can ask for these to be corrected. There is no time limit. The decision is reissued with the correction and a small note is added to the end of the amended notice, indicating

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