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Home / Forms & Guidance

Forms & Guidance

This page contains the forms and information you need to make an appeal.

Please do not send more than one copy of a form to the tribunal office e.g. if you have emailed the form please do not send another copy through the post.

Making an appeal to the First-tier Tribunal (Tax)

Appeal form

The form below can be used to make an appeal to the First-tier Tribunal (Tax):

Appeal guidance

You will find it useful to read the guidance below on filling in the form before you complete the form:

You should also read the guidance in the leaflet 'Making an appeal' which explains how to bring a case before the First–tier Tribunal (Tax) and describes tribunal procedures after the tribunal office has received your appeal.

For information about procedures at a hearing please read the guidance leaflet ‘At your hearing’:

Please see leaflet below for information about making an appeal against a decision from the First-tier Tribunal (Tax).

Making an application to the First-tier Tribunal (Tax) to close an HMRC enquiry

Application to close an enquiry form

The form below can be used to make an application to close an enquiry to the First-tier Tribunal (Tax):

Important You should use this version of the form if you are sending an application and any accompanying documents to the tribunal office through the post. Please print the form and fill it in in BLACK ink.

Important This is a Word version of the form and can be emailed to the tribunal office at

Making an Appeal to the Upper Tribunal (Tax and Chancery Chamber)

If your appeal to the tax tribunal is unsuccessful and you would like to make a further appeal, your onward right of appeal is to the Tax and Chancery Chamber of the Upper Tribunal.

If you do want to appeal against a decision from the First-tier Tribunal (Tax) please note the following:

You can find further guidance and a form for applying for permission to appeal below: