HMRC’s statement of case in a tribunal appeal

HMRC’s statement of case is its formal written answer to your tax appeal. Rule 25 of the Tax Chamber Rules says it must name the legislation under which the disputed decision was made and set out HMRC’s position, and it is due 42 days after the tribunal sends HMRC your appeal in a Default Paper case or 60 days in a Standard or Complex case. What you do next depends on the category: a written reply within 30 days in Default Paper cases, or lists of documents within 42 days in Standard and Complex cases.

When does HMRC have to send it?

The timetable is in the Tribunal Procedure (First tier Tribunal) (Tax Chamber) Rules 2009 (SI 2009/273), and it turns on the category the tribunal gives your appeal. See tax tribunal appeal categories for how allocation works.

Category	HMRC’s document	Due	Your next step
Default Paper	Statement of case, rule 25(1)(a)	42 days after the tribunal sent the notice of appeal	Optional reply within 30 days, rule 26
Basic	No statement of case under rule 24(2); T242 describes a statement of reasons and a bundle within 42 days	As directed	T242 says 14 days for any written response
Standard	Statement of case, rule 25(1)(c)	60 days after the tribunal sent the notice of appeal	List of documents within 42 days, rule 27
Complex	Statement of case, rule 25(1)(c)	60 days	List of documents within 42 days, rule 27

In a Basic case rule 24(3) and (4) still protect you from surprise. If HMRC intends to raise grounds at the hearing that it has not told you about, it must notify you as soon as reasonably practicable and in enough detail for you to respond.

What must the statement of case contain?

The legal minimum in rule 25(2) is short. In an appeal the statement must state the legislative provision under which the decision was made and set out HMRC’s position. Rule 25(3) adds that it may ask for the case to be decided with or without a hearing.

HMRC’s internal guidance asks for much more. ARTG8395 says the statement should clearly identify the issues the tribunal has to decide and should be comprehensive, because the taxpayer relies on it to prepare their own case and list of documents. HMRC warns its staff that an incomplete statement may deprive the taxpayer of a fair opportunity to assemble evidence. ARTG8395 says it should cover:

• the decision under appeal, such as an assessment, closure notice amendment or penalty, and whether the dispute is about principle, amount or both;
• whether the issue is mainly one of fact, law or both;
• the legislation and any case law relied on, with references;
• a chronological case history showing how the dispute reached the tribunal, including any review;
• agreed facts and resolved points;
• the disputed facts, described generally where there are many items;
• HMRC’s arguments and why it says your arguments are wrong;
• which party HMRC says bears the burden of proof; and
• the outcome HMRC is asking for, such as dismissal of the appeal.

The burden of proof point deserves attention. ARTG8395 gives the examples that HMRC must prove a penalty is due, while the taxpayer must show an assessment or return amendment is wrong. See burden of proof in tax appeals.

What if HMRC is late?

Rule 25(4) says a late statement of case must include a request for an extension of time and the reason it was late. ARTG8390 tells HMRC staff that the tribunal will not automatically agree an extension, that simply needing more time is not enough, and that the tribunal has discretion to hold a hearing without a statement of case.

If the deadline passes, you can write to the tribunal under rule 6 asking for a direction that HMRC serve its statement by a fixed date. Rule 7 lets the tribunal take such action as it considers just where a party breaks the rules, and rule 8(7) applies the strike out powers to HMRC as respondent, so a further breach of an “unless” direction can lead to HMRC being barred from taking part.

What happens next in a Default Paper case?

Rule 26 lets you send a written reply so that the tribunal receives it within 30 days after HMRC sent you the statement of case. The reply may set out your response, add relevant information and documents not yet provided, and ask for a hearing. You must copy it to HMRC at the same time.

After the reply, or once the 30 days end, the tribunal decides the case without a hearing unless a party has asked for one in writing, in which case rule 26(7) says it must hold one. ARTG8370 notes that neither side can send further evidence or argument after this point without the tribunal’s permission, so the reply is effectively your last word on paper.

What happens next in a Standard or Complex case?

Rule 27(2) requires each party, within 42 days after HMRC sent its statement of case, to send the tribunal and the other side a list of documents it holds or can obtain copies of and intends to rely on or produce. Under rule 27(3) each side must let the other inspect or copy listed documents, except privileged ones.

T242 says the tribunal then issues further directions. These usually require the parties to exchange documents, exchange witness statements, give availability for the hearing and provide a skeleton argument, and one party is directed to prepare the hearing bundle; see hearing bundles and skeleton arguments.

In a Complex case there is an extra deadline. Rule 10(1)(c) allows costs orders in Complex cases unless the taxpayer asks in writing, within 28 days of being told of the allocation, for the proceedings to be excluded.

How should you read and respond to it?

Read the statement of case against your grounds of appeal line by line. Useful questions are:

• Is the legislative provision the one the original decision actually relied on?
• Has HMRC dropped or narrowed any point since its review conclusion? A concession is worth recording in writing.
• Has HMRC added a new argument? You may need more evidence or a witness to meet it.
• Do the figures match the assessment, closure notice or penalty under appeal?
• Are the facts HMRC calls agreed really agreed?

If the statement is too vague to prepare against, rule 5(3)(c) and (d) let the tribunal require a party to amend a document or provide information, so you can apply for a direction that HMRC gives further particulars. It may also be a good moment to explore settlement. ARTG8450 says HMRC must consider new information supplied before the hearing and may amend its decision, and rule 3 asks the tribunal to bring alternative dispute resolution to the parties’ attention where appropriate; see alternative dispute resolution and settling an appeal by agreement.

How might the timetable run?

Illustration only. A company’s corporation tax appeal is allocated to the Standard category and the tribunal sends the notice of appeal to HMRC on Tuesday 5 January 2027. Sixty days later is Saturday 6 March 2027, so under rule 12 the statement of case is in time if received on Monday 8 March. HMRC sends it that day. Each side’s list of documents is then due 42 days after 8 March, on Monday 19 April 2027. The company’s adviser notices that HMRC now also argues the expenditure was capital, a point not raised in the closure notice, and asks HMRC for its evidence on that point before finalising the list.

What are the common mistakes?

• Filing the statement of case away unread until the hearing directions arrive.
• Missing the 42 day list of documents deadline because it runs from HMRC sending its statement, not from any tribunal letter.
• In Default Paper cases, holding back evidence for a hearing that will not happen unless you ask for one.
• Assuming HMRC’s description of the burden of proof is right without checking.
• Ignoring a new argument in the statement instead of preparing evidence to meet it.

To check your own side is clearly stated, see writing grounds of appeal.

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Related Accountapedia entries

• Appealing to the Upper Tribunal on a tax case
• Making a late appeal to HMRC or the tribunal
• What happens after you appeal to HMRC
• Tax tribunal appeal categories explained
• The statement of capital explained

Sources

• legislation.gov.uk: SI 2009/273
• legislation.gov.uk: SI 2009/273
• GOV.UK: How to appeal to the first tier tax tribunal
• legislation.gov.uk: SI 2009/273
• GOV.UK: Manual page ARTG8370
• legislation.gov.uk: SI 2009/273
• GOV.UK: Manual page ARTG8395
• GOV.UK: Manual page ARTG8390
• 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.