Appeals ― the next stage

Produced by Tolley and written by Anne Redston

The following Personal Tax guidance note Produced by Tolley and written by Anne Redston 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...

Appeals ― the next stage

Anne is a barrister who sits as a judge of the First-tier Tax Tribunal. The commentary in this guidance note is her personal view as she is not authorised to write on behalf of the Tribunals Service or the judiciary.


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 number of options. They 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 HMRC loses the appeal, it 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

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