Frequently Asked Questions
- 1. What type of appeals does the First-tier Tribunal (Tax) deal with?
- 2. Is there any charge for making my appeal to the First-tier Tribunal (Tax)?
- 3. Is there any financial help available towards my costs of making an appeal?
- 4. Is there a time limit for making an appeal?
- 5. What should I do if I cannot meet a time limit?
- 6. How do I apply to the Tribunal for a 'direction'?
- 7. When and where will my appeal be heard?
- 8. How do I apply for my appeal to be heard without payment of the disputed tax?
1. What type of appeals does the First-tier Tribunal (Tax) deal with?
The First-tier Tribunal (Tax) deals with appeals against decisions about tax made by HMRC. These include:
Direct tax
- income tax
- capital gains tax
- national insurance contributions
- statutory payments
- inheritance tax
- petroleum revenue tax
- student loans and stamp duty land tax
- tax collected under Pay as You Earn and the Construction Industry Scheme
Indirect tax
- Value added Tax (VAT)
- Customs duty
Excise duties including:
- aggregates duties levy
- air passenger duty
- alcoholic liquor duties
- bingo duty
- climate change levy
- gaming duty
- general betting duty
- hydrocarbon oils duties
- insurance premium tax
- landfill tax
- lottery duty
- money laundering decisions
- pool betting duty
- remote gaming duty
- tobacco products duty
The above list does not contain all types of HMRC decision.
Please note: The First-tier Tribunal (Tax) does not deal with appeals against HMRC decisions relating to Tax Credits, Child Benefit or Childtrust Funds.
2. Is there any charge for making my appeal to the First-tier Tribunal (Tax)?
The Tribunals do not charge any fee for dealing with appeals. Your own costs in preparing your appeal will depend on the difficulty of your case and whether you decide to handle your appeal yourself or instruct a representative. You may instruct a solicitor, an accountant, or any other person (qualified or not) to act as your representative.
3. Is there any financial help available towards my costs of making an appeal?
Public funding (formerly legal aid) is not normally available for appeals to the Tax Tribunal. However if your appeal is against a penalty for tax evasion (dishonest conduct) you may be eligible.
4. Is there a time limit for making an appeal?
Yes. Generally an appeal must normally be made within 30 days of the disputed HMRC decision or review. However there are some appeals which have a different time limit for appealing so it is important that you check the letter you receive from HMRC to confirm the time limit you have for appealing.
5. What should I do if I cannot meet a time limit?
If you have been asked to do something, for example, provide a list of documents to the tribunal, and you cannot do this with the time limit you have been given, you should write to the tribunal and ask for an extension of time giving reasons why this is needed.
6. How do I apply to the Tribunal for a 'direction'?
If you believe a certain action would help your case, for example, if HMRC provided more information or disclosed particular documents to you, you can apply to the Tribunal for a 'direction'. Your application must be in writing and give the reasons why you believe this is needed. If the Tribunal allow your application they will send a direction to HMRC to carry out the action within a specified time.
7. When and where will my appeal be heard?
The Tribunal Centre listing office will send you a notice telling you the date, time and place of the hearing. You will always get at least 14 days notice of a hearing unless both you and HMRC have agreed to shorter notice. Hearings in the tax tribunal take place at a network of venues across the UK and we will arrange your appeal, where possible, at a venue which is local to you.
The following applies only to indirect tax appeals:
8. How do I apply for my appeal to be heard without payment of the disputed tax?
A Tribunal cannot hear an indirect tax appeal which relates to disputed tax unless either you have paid or deposited the tax in dispute, or HMRC or the Tribunal have waived that requirement. If paying or depositing the disputed tax would cause you financial hardship, you should first write to HMRC asking them to waive the requirement. You will need to provide evidence about your financial position to them so that they can consider the matter fully.
If HMRC decide not to waive the requirement, you may apply to the Tribunal and ask them if your case can proceed without the tax being paid or deposited. The Tribunal Centre will arrange a hearing where the Tribunal will review HMRC's decision.
You may have applied to HMRC on the grounds of hardship but have not received a reply within the time limits (see Question 4) for sending your appeal to the Tribunal. In this case you should send your appeal to the Tribunal and state on Section 11 of the Appeal Form the status of your hardship application, that is, when you sent the application to HMRC and dates and contents of any correspondence from them.
If the requirement to pay the tax is waived but, subsequently, you lose your appeal, you may have to pay interest on the amount of disputed tax payable to HMRC as a result of the Tribunal's decision. Conversely, if you lose your hardship application but subsequently win your appeal, HMRC are liable to pay you interest on tax which you had to pay or deposit to enable your appeal to proceed and which they have to pay back.
