First-tier Tribunal (Tax)
First–tier Tribunal (Tax) hears appeals against decisions relating to tax made by Her Majesty’s Revenue and Customs (HMRC). Appeals can be made by individuals or organisations, single tax payers or large multi-national companies. Appeals range from the relatively simple to the complex across both direct and indirect tax. Direct tax is a tax that is usually levied directly on an individual or organisation, such as income tax or corporation tax. Indirect tax refers to tax that is usually levied on goods or services rather than on an individual or organisation, such as VAT or Customs Duty. This website provides information about the Tax Chamber's rules and procedures and gives guidance on how to appeal.
Appeals against HMRC decisions in relation to tax heard in the Tax Chamber include:
- Income Tax
- Corporation Tax
- Capital Gains Tax
- Inheritance Tax
- Stamp Duty Land Tax
- PAYE coding notices
- National Insurance Contributions
- Statutory Payments
- VAT or duties such as custom duties, excise duties or landfill tax, aggregates or climate change levies
- The amounts of tax or duty to be paid, against penalties imposed upon them and against certain other decisions.
Please note that appeals against decisions in relation to tax credits are heard by the First-tier Tribunal (Social Security and Child Support).