Preparing for the appeal to the Tribunal

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.
Preparing for the appeal to the Tribunal

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:

  • Preparing for the appeal to the Tribunal
  • Introduction
  • The appeal form
  • Classification of the case
  • Default Paper
  • Basic
  • Standard
  • Complex
  • Directions
  • Witnesses
  • More...

Introduction

This guidance note outlines what you should do after a decision has been made to appeal to the Tribunal, and takes you up to the day of the hearing. For the next stage, see the What happens at a Tribunal hearing? guidance note.

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 specifics of the appeal position. If the appeal is to 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 appeal form

You must submit the appeal form to the Tribunals Service within the time limit. For a discussion of time limits, see the Appealing an HMRC decision ― outline and Should I appeal to the Tribunal? guidance notes.

It is possible that fees will be charged for Tax Tribunal hearings. See the Should I appeal to the Tribunal? guidance note.

The application to appeal can be made online via the GOV.UK website. You must include a scan or photo of the original notice or review conclusion letter with the application and (if the taxpayer has appointed a representative who is not a lawyer) authorisation to act on the taxpayer’s behalf. There is a save option which allows you to return to the application later if you require further information to complete the form.

The online appeal form includes step-by-step guidance on completing

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