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 58kb)
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 443kb)
Important This is a Word version of the form and can be emailed to the tribunal office at 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:
- Guidance notes on completing the Notice of Appeal form (Adobe PDF file size 74kb)
You should also read the guidance in the leaflet 'Making an appeal' which explains how to bring a case before the Tax Tribunal and describes tribunal procedures after the tribunal office has received your appeal.
- Making an appeal (Adobe PDF file size 130kb)
For information about procedures at a hearing please read the guidance leaflet ‘At your hearing’:
- At your hearing (Adobe PDF file size 103kb)
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)
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 Tax Tribunal;
- 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:
- Application for permission to appeal to Upper Tribunal (Tax and Chancery) Chamber (Adobe PDF file size 35kb)
- Guidance on applying for permission to appeal to Upper Tribunal (Tax and Chancery) Chamber (Adobe PDF file size 37kb)
- Application for permission to appeal to Upper Tribunal (Tax and Chancery) Chamber (Microsoft WORD file size 124kb)
- Guidance on applying for permission to appeal to Upper Tribunal (Tax and Chancery) Chamber. (Microsoft WORD file size 53kb)
