Asking for a full written decision after a summary

If the First tier Tribunal (Tax Chamber) sends you a decision with only summary reasons, or no reasons, you must ask in writing for full written findings of fact and reasons so that the tribunal receives your request within 14 days of the date it sent the decision notice. You cannot apply for permission to appeal until you have made that request, and the 56 day window for a permission application then normally runs from the date the full reasons are sent.

What is the difference between a summary decision and a full decision?

The rules are in rule 35 of the Tribunal Procedure (First tier Tribunal) (Tax Chamber) Rules 2009 (SI 2009/273). Once the tribunal makes a decision that finally disposes of all the issues, or of a preliminary issue it directed to be decided separately under rule 5(3)(e), it must send each party a decision notice. Rule 35(2) says the notice states the decision and tells the party about any right of appeal, the time limit and how to use it.

Rule 35(3) then gives the tribunal a choice. The notice must either include a summary of the findings of fact and reasons, or come with full written findings of fact and reasons. A summary decision tells you who won and why in a few paragraphs. A full decision sets out the evidence the tribunal heard, the facts it found, the law it applied and the reasoning that links them, usually in numbered paragraphs.

Two variations are worth knowing. Since 2 March 2026, rule 35(3A) says the requirement for written reasons does not apply where the tribunal gave its reasons, summary or full, orally at the hearing. And the GOV.UK guide T242 explains that if both parties agree a short decision can be issued, the written decision will not include reasons at all. In each case rule 35(4) still lets either party apply for full written findings and reasons.

What is the deadline, and has it changed?

Rule 35(5) requires the application to be made in writing and to be received by the tribunal within 14 days after the date the tribunal sent or otherwise provided the decision notice to the party applying. That period was 28 days until the Tribunal Procedure and Employment Tribunal Procedure (Amendment) Rules 2026 (SI 2026/115) shortened it with effect from 2 March 2026.

Older material still shows 28 days. HMRC’s own guidance at ARTG8910 says an application for full reasons must be received within 28 days of the decision notice, and that the tribunal sends a decision notice within 28 days of deciding. The rule now says the notice and the full reasons are sent “as soon as reasonably practicable”. Work from the rule and from the GOV.UK guide, which both give 14 days.

Three practical points follow from the wording:

• The clock starts when the tribunal sends the notice, not when you open it.
• The test is receipt by the tribunal, so a request posted on day 13 may be late.
• Under rule 12, anything due on a day must be done before 5pm, and if the period ends on a weekend or bank holiday you have until the next working day.

Why do you need a full decision before appealing further?

Rule 35(4) says a party who has only a summary, or no reasons, must apply for full written findings and reasons before applying for permission to appeal under rule 39. It is a precondition, not an option. The GOV.UK guide puts it simply: to apply for permission to appeal you must have a full decision.

There is also a practical reason. An appeal to the Upper Tribunal lies only on a point of law, and rule 39(5) requires the permission application to identify the alleged errors in the decision. You cannot point to a misdirection on the law, a finding with no evidence behind it or a failure to deal with an argument unless you can read the reasoning in full. GOV.UK lists a failure to fully explain the decision as one example of a legal mistake.

The timetable depends on it too. Rule 39(2) says the permission application must be received no later than 56 days after the latest of the dates the tribunal sends the decision notice, full written reasons, amended reasons or a correction after a review, or notice that a set aside application failed. In practice the full reasons usually start the 56 days.

Should you ask for full reasons even if you won?

Possibly, and the other side may do so anyway. HMRC’s guidance at ARTG8910 notes that a summary decision will not normally be published and tells its officers to consider asking for a fully reasoned decision in cases expected to have a wider impact. If HMRC applies and then seeks permission to appeal, you will be defending the full decision, not the summary.

A taxpayer who wins may also want full reasons where the same point will recur in later years, or where the reasoning will help with a related enquiry. T242 notes that many First tier Tribunal decisions are published, even where there was no hearing; see searching tax tribunal decisions.

How do you make the request?

Rule 35 does not prescribe a form. A short letter or email quoting the tribunal reference is enough, and the decision notice itself explains how to apply. It should:

1. identify the appeal by name and tribunal reference;
2. give the date of the decision notice;
3. say that you apply under rule 35(4) for full written findings of fact and reasons; and
4. confirm the address or email to which the full decision should be sent.

The rule does not require you to give reasons for the request. Copying the request to HMRC is sensible so both sides know the timetable has moved. Once a valid application is received, rule 35(6) requires the tribunal to send the full statement of findings and reasons to every party as soon as reasonably practicable.

What if the 14 days have already passed?

Rule 5(3)(a) gives the tribunal power to extend the time for complying with any rule. A late request should therefore ask expressly for an extension, explain why the deadline was missed and say why the full reasons are needed, for example because you intend to seek permission to appeal on an identified point of law. The tribunal applies the overriding objective in rule 2, dealing with cases fairly and justly, so an extension is a matter of discretion.

If the 56 day permission deadline is also missed, rule 39(4) says the application must include a request for an extension and the reason for the delay, and the tribunal must not admit it unless it extends time.

Which deadlines do not wait for the full reasons?

Step	Time limit	Runs from	Rule
Ask for full written reasons	14 days	Tribunal sending the decision notice	35(5)
Apply to set the decision aside	28 days	Tribunal sending notice of the decision	38(3)
Apply for costs	28 days	Tribunal sending the decision notice	10(4)
Apply for permission to appeal	56 days	Latest of the dates in rule 39(2), usually the full reasons	39(2)

The costs and set aside deadlines run from the decision notice, so asking for full reasons does not extend them. See tribunal costs and setting aside a decision.

Nor does a request for reasons pause payment. ARTG8930 says amounts payable in line with the tribunal’s decision must be paid even if there is a further appeal, that any postponement ends, and that extra tax is due 30 days after HMRC sends a notice of the total amount due. See postponing tax pending appeal.

How might the timetable look?

Illustration only. A Standard category income tax appeal is heard in November 2026. On Tuesday 1 December 2026 the tribunal emails a decision notice dismissing the appeal with three paragraphs of summary reasons.

• The request for full reasons must reach the tribunal by 5pm on Tuesday 15 December 2026.
• Any costs application must be received by Tuesday 29 December 2026, whether or not full reasons have arrived.
• The full decision is sent on Tuesday 2 February 2027. The permission application must be received within 56 days of that date, by Tuesday 30 March 2027.

If the appellant had waited for the 28 days shown in older guidance, the request would have been late and would have needed an extension.

What are the common mistakes?

• Relying on the old 28 day period in HMRC manuals or older articles instead of the 14 days now in rule 35(5).
• Sending a permission application with only a summary decision, which rule 35(4) does not allow.
• Assuming the costs or set aside deadlines wait for the full decision.
• Treating the request as a chance to reargue the case. It is a request for reasons, nothing more.
• Stopping payment because a further appeal is planned; ARTG8930 says the tax follows the tribunal’s decision.

For an overview of the route from HMRC review to the tribunal, see HMRC statutory review and the tax tribunal, and for the hearing itself see what to expect at a tax tribunal hearing.

If HMRC opens a check into your return, tax investigation insurance pays your accountant’s fees. Solar Protect cover pays up to £100,000 with no excess; it never pays tax, interest or penalties. Read how our cover works or get a quote.

Related Accountapedia entries

• Setting aside a tax tribunal decision
• Asking the tribunal to make HMRC close an enquiry
• Asking the tax tribunal to postpone a hearing
• IHT421 probate summary
• Written resolutions for private companies

Sources

• legislation.gov.uk: SI 2009/273
• GOV.UK: How to appeal to the first tier tax tribunal
• GOV.UK: The tribunals decision
• GOV.UK: Manual page ARTG8910
• legislation.gov.uk: SI 2009/273
• legislation.gov.uk: SI 2009/273
• legislation.gov.uk: SI 2009/273
• legislation.gov.uk: SI 2009/273
• legislation.gov.uk: SI 2009/273
• legislation.gov.uk: SI 2009/273

Reviewed by Christine Anderson, Broker, Solar Protect. Last reviewed 24 October 2026. Part of Accountapedia, the Solar Protect guide to UK tax and accounting. This page is general information, not personalised advice.