Appeals ― the next stage

By Tolley and written by Anne Redston

The following Personal Tax guidance note by Tolley and written by Anne Redston provides comprehensive and up to date tax information covering:

  • Appeals ― the next stage
  • Introduction
  • The options if your client is unhappy with the Tribunal decision
  • Textual corrections
  • Procedural irregularity
  • Non-attendance
  • Permission to appeal
  • When you will get permission ― and when you will not
  • Costs
  • Upper Tribunal fees


This guidance note outlines what happens after your client 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 your client’s appeal position. If your client 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 your client is unhappy with the Tribunal decision

If your client 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:

  • textual corrections
  • the decision to be set aside because of procedural irregularity or non-attendance, and / or
  • permission to appeal the decision to the Upper Tribunal (Tax and Chancery)

SI 2009/273, Part 4 (subscription sensitive)

If your client 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 your client. 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

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