Guidance

Appeal to the First-tier Tribunal (Tax)

This guide explains when you can appeal an HMRC decision on tax and how to bring an appeal to the First-tier Tribunal (Tax).

From:
HM Courts & Tribunals Service
Published
1 April 2018
Last updated
2116 NovemberJune 20252026 — See all updates

Documents

How to appeal to the First-tier Tax Tribunal (T242)

HTML

Details

You should also read the overview guidance on appealing to the tax tribunal.

Updates to this page

Published 1 April 2018
Last updated 2116 NovemberJune 20252026 href="#full-history">+— show Show all updates

  1. Within English and Welsh attachment - "Ask for permission to appeal", 2nd paragraph, changed 28 days to 14 days as rule has changed.

  2. Added Welsh landing page and guidance

  3. Replaced the PDF guide with an HTML guide

  4. Remove help with fees link. Fees do not apply to tax appeals.

  5. First published.

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