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):

Notice of Appeal form (Adobe PDF file size 455kb)

Important You should use this version of the form if you are sending an appeal and any accompanying documents to the tribunal office through the post. Please print the form and fill it in in BLACK ink.
Notice of Appeal form (Microsoft WORD file size 445kb)

Important This is a Word version of the form and can be emailed to the tribunal office at taxappeals@tribunals.gsi.gov.uk (any accompanying attachments should be in MS Word or PDF format).

Appeal guidance

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

Guidance notes on completing the Notice of Appeal form (Adobe PDF file size 48k)
Guidance notes on completing the Notice of Appeal form (Microsoft WORD file size 227kb)

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.

Making an appeal (Adobe PDF file size 176kb)
Making an appeal (Microsoft WORD file size 116kb)

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

At your hearing (Adobe PDF file size 103kb)
At your hearing (Microsoft WORD file size 91kb)

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

Further Appeal Notes final (Adobe PDF file size 34kb)
Further Appeal Notes final (Microsoft WORD file size 51kb)

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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):

Application to close an enquiry form (Adobe PDF file size 100kb)

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.

Application to close an enquiry form (Microsoft WORD file size 390kb)

Important This is a Word version of the form and can be emailed to the tribunal office at taxappeals@tribunals.gsi.gov.uk

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:

Before making an appeal to the Upper Tribunal you must first seek permission from the First–tier Tribunal (Tax);
Your application for permission to appeal to the Upper Tribunal must be received no later that 56 days after the latest of the dates that the Tribunal sends you
full written reasons for the decision;
notification of amended reasons for; or
correction of, the decision following a review or notification that an application to set aside the decision has been unsuccessful;
Your application for permission to appeal should be in writing and must identify the decision of the Tribunal to which it relates, identify the alleged error or errors in the decision and state the result your are seeking.

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