Evidence in a tax appeal is governed by the tribunal’s directions. In Standard and Complex appeals each side must list the documents it will rely on within 42 days of HMRC’s statement of case, then exchange documents, witness statements and skeleton arguments by the dates the tribunal sets. Evidence that misses those dates can be excluded under rule 15(2)(b) of the Tax Chamber Rules, so the timetable is as important as the evidence itself.

What will the tribunal direct for your category of case?

Rule 23 of the Tribunal Procedure (First tier Tribunal) (Tax Chamber) Rules 2009 (SI 2009/273) puts every appeal into one of four categories, and the steps differ:

Category What HMRC sends What you send
Default Paper Statement of case within 42 days (rule 25(1)(a)), with an electronic bundle (T242) Optional written reply within 30 days, with any further documents and, if you want one, a request for a hearing (rule 26)
Basic No statement of case (rule 24), but T242 says HMRC sends a statement of reasons and bundle within 42 days Any written response and further documents within 14 days (T242)
Standard and Complex Statement of case within 60 days (rule 25(1)(c)) List of documents within 42 days of the statement of case (rule 27(2)), then exchange of documents, witness statements, availability and a skeleton argument under further directions (T242)

In a Basic case, rule 24(3) and (4) require HMRC to tell you of any new grounds it intends to raise, as soon as reasonably practicable and in enough detail for you to respond. In a Default Paper case, rule 26(7) says the tribunal must hold a hearing if any party asks for one in writing.

What goes on a list of documents?

Rule 27(2) requires each party to list documents that it has, has a right to possess or has a right to copy, and that it intends to rely on or produce. It is not a duty to list everything you hold, but anything you want the tribunal to see must be on it. Rule 27(3) then lets the other side inspect or copy the listed documents, except privileged ones.

HMRC’s guidance at ARTG8620 says two documents are evidence in every case where they exist: the decision or assessment, and the review conclusion letter. Rule 20(3) already requires you to send a copy of the decision and any statement of reasons with your notice of appeal. Records you were required to keep (see record keeping penalties) are usually the strongest evidence you have.

What powers does the tribunal have over evidence?

Rule 15(1) lets the tribunal direct which issues need evidence, what kind of evidence, whether expert evidence is allowed and whether a single joint expert must be used, how many witnesses each side may call, whether evidence is given orally or by written statement, and when it must be provided. Rule 15(2)(a) allows evidence that would not be admissible in a civil trial, so hearsay, copies and informal records can be put forward, and their weight is then for the tribunal.

The other side of that flexibility is rule 15(2)(b). The tribunal may exclude evidence that was not provided within the time allowed, was provided in a way that breached a direction, or would be unfair to admit. If you need more time, apply before the deadline. Rule 6 says an application for a direction must give reasons, and rule 5(3)(a) gives the tribunal power to extend time.

How should a witness statement be written?

T242 says that in Standard and Complex appeals the parties must prepare and exchange witness statements, and that anyone who has made one should attend the hearing. Rule 11(3) says a representative can do anything for you except sign a witness statement, so the statement must be signed by the person whose evidence it is.

A statement does most work when it:

  • is written in the first person and in the witness’s own words, not the adviser’s;
  • covers facts the witness knows personally and says how they know them;
  • uses short numbered paragraphs in date order;
  • refers to documents by their page number in the bundle;
  • leaves legal argument to the skeleton argument.

The witness should expect to be questioned on it. GOV.UK notes that HMRC’s representatives and the tribunal may ask questions during the hearing, and ARTG8620 records that a false statement on oath is an offence under the Perjury Act 1911.

Who prepares the bundle and what goes in it?

Rule 5(3)(i) lets the tribunal require a party to produce a hearing bundle. ARTG8535 sets out the usual allocation: HMRC prepares it in Default Paper, Basic and lower level Standard cases; the customer prepares it in higher level Standard cases; and in Complex cases the parties are expected to agree. The bundle should contain both sides’ documents, not just HMRC’s, and relevant legislation in a separate section.

Bundles are now electronic. T242 lists a practice direction on electronic bundles, and GOV.UK says you can ask for a paper copy and must have the bundle available during the hearing, on paper or on a device.

Can you make someone give evidence or produce documents?

Yes. Under rule 16(1) the tribunal can summon a person to attend as a witness, or order any person to answer questions or produce documents relating to an issue in the appeal, on application or on its own initiative. A summons must give at least 14 days’ notice and, for a non party, provide for their expenses. Rule 16(3) prevents the tribunal from compelling evidence that a court could not compel, and the person may apply to vary or set aside the order. ARTG8630 says HMRC usually agrees to produce its officers as witnesses without a summons, and the tribunal will often assume the decision maker attends.

What if new evidence turns up late, or you miss a direction?

Send it to HMRC straight away. ARTG8450 says new information during tribunal preparation is passed to the decision maker, and if its effect is clear the decision can be amended and the appeal settled; if it needs time, HMRC may ask for a postponement. You should also apply to the tribunal for permission to rely on it.

Missing a direction is treated under rule 7, which lets the tribunal waive the breach, require it to be remedied or restrict your participation. Under rule 8 the appeal can be struck out if a direction warned of that, with 28 days to apply for reinstatement.

How might this work in practice?

Illustration only. A sole trader appeals an assessment that treats a £5,000 receipt as sales. The case is allocated Standard. HMRC’s statement of case arrives on day 60; within 42 days the trader sends a list naming the loan agreement, the bank statement and a text message from the lender. Directions then require witness statements in 28 days. The lender signs a short statement confirming the loan and its repayment terms, with page references to the agreement. The trader’s skeleton argument explains why a loan is not a trading receipt. Because everything followed the directions, nothing is at risk of exclusion under rule 15(2)(b).

What are the common mistakes?

  • Treating the list of documents as optional and producing new papers on the day.
  • Writing the witness statement for the witness, in language they would never use.
  • Putting argument in witness statements and evidence in the skeleton argument.
  • Letting a deadline pass and only then asking for more time.

For the hearing itself, see what happens at a tax tribunal hearing; for running the appeal without an adviser, see representing yourself. Your enquiry records are often the starting point for the list.

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Sources

Reviewed by Christine Anderson, Broker, Solar Protect. Last reviewed 19 October 2026. Part of Accountapedia, the Solar Protect guide to UK tax and accounting. This page is general information, not personalised advice.