Lists of documents in tax tribunal appeals

In a Standard or Complex tax appeal, rule 27(2) of the Tax Chamber Rules requires each side to send the tribunal and the other party a list of the documents it holds and intends to rely on or produce, within 42 days after HMRC’s statement of case unless the tribunal directs otherwise. A document left off the list is not automatically barred, but the tribunal can refuse to admit late evidence under rule 15(2)(b), so anything you want the judge to see should be on the list or added with the tribunal’s permission.

When do you have to send a list of documents?

Only in Standard and Complex cases. Rule 27(1) of the Tribunal Procedure (First tier Tribunal) (Tax Chamber) Rules 2009 (SI 2009/273) limits the rule to those two categories. Basic cases go straight to a hearing under rule 24, and Default Paper cases are outside rule 27 as well. Which category your appeal is in is explained in tax tribunal appeal categories.

The clock starts when HMRC sends its statement of case, which rule 25(1)(c) requires within 60 days of the tribunal sending HMRC the notice of appeal. Rule 27(2) then gives each party 42 days from the date the statement of case was sent (or the date of the last one, if there are several respondents). The rule applies “subject to any direction to the contrary”, so the tribunal can change the deadline or the procedure. HMRC’s own guidance at ARTG8390 says the same: both sides send the list within 42 days unless the tribunal directs a different procedure.

What must be on the list?

Rule 27(2) sets two tests, and a document must meet both:

1. you have it in your possession, have a right to possess it, or have a right to take copies of it; and
2. you intend to rely on it or produce it in the proceedings.

The first test reaches beyond papers in your filing cabinet. Records held by your accountant, bank or bookkeeper, which you are entitled to have or copy, count. The second test is about your case: the list is of the documents you will use, not everything you hold.

A typical appellant’s list includes the decision or assessment under appeal, any review conclusion letter, the key correspondence with HMRC, the accounts and records behind the figures in dispute, contracts, invoices and bank statements that prove the facts, and any expert or valuation reports. HMRC’s guidance at ARTG8620 says the decision or assessment and the review conclusion letter are treated as evidence in every case where they exist.

Do you have to list documents that hurt your case?

Not under rule 27(2) itself, which is limited to documents you intend to rely on or produce. But three things limit how far a party can leave out unhelpful material:

• Rule 5(3)(d) lets the tribunal require a party to provide documents or information to the tribunal or another party. ARTG8505 notes that a taxpayer can apply for disclosure at any time after appealing, usually after HMRC’s statement of case and list, and the tribunal decides whether the documents must be disclosed.
• Rule 2(4) requires every party to help the tribunal further the overriding objective of dealing with cases fairly and justly, and to cooperate with it.
• Rule 10(1)(b) allows a costs order against a party who acts unreasonably in conducting the proceedings.

HMRC’s guidance at ARTG8505, written about sensitive material, also tells its staff to make sure that what HMRC writes in its statement of case and discloses does not inadvertently mislead the tribunal or the taxpayer. How to ask for an order is covered in applying for tribunal directions.

What about privileged documents?

Rule 27(3) says a party that has provided a list must let every other party inspect or copy the listed documents, except privileged ones. So listing a document normally means the other side can see it. If you want to rely on advice from a lawyer, think about whether that waives the privilege before you list it. Most ordinary business records are not privileged, so assume anything you list will be open to inspection.

What happens if a document is left off the list?

Nothing happens automatically. Rule 7(1) says a failure to comply with the rules or a direction does not by itself make the proceedings or any step void. Instead, under rule 7(2), the tribunal can take whatever action it considers just: waive the requirement, require the failure to be put right, strike out a party’s case under rule 8, or restrict a party’s participation.

For evidence, the key power is rule 15(2)(b). The tribunal may exclude evidence that would otherwise be admissible if it was not provided within the time allowed by a direction, was provided in a way that did not comply with a direction, or would otherwise be unfair to admit. A document produced for the first time at the hearing is the classic example.

The practical answer is to correct the omission as soon as you notice it:

• send a supplementary list to the tribunal and HMRC, explaining why the document was missed;
• if a deadline has passed or the bundle is already prepared, apply for a direction under rule 5(3)(a) to extend time or rule 5(3)(c) to permit the list to be amended, giving reasons as rule 6(3) requires;
• ask HMRC whether it objects, since an agreed application is more likely to be granted.

The tribunal weighs prejudice. A short, relevant document sent weeks before the hearing is far easier to admit than a box of records the other side has no time to examine. Persistent failures can lead to an unless order and strike out, covered in strike out applications.

What if HMRC leaves something out?

The same rules bind HMRC. If you know HMRC holds a relevant document it has not listed, such as notes of a meeting or an internal report quoted in a letter, ask for it in writing first and, if refused, apply for a direction under rule 5(3)(d). ARTG8395 says HMRC’s statement of case must be comprehensive because the taxpayer relies on it to prepare their case, including the list of documents, and that an incomplete one may deprive the taxpayer of a fair opportunity to assemble evidence. If HMRC tries to rely on unlisted documents at the hearing, you can ask the tribunal to exclude them under rule 15(2)(b) or to adjourn. HMRC’s ability to change its arguments late is discussed in whether HMRC can raise new arguments.

How might this work in practice?

Illustration only. A company appeals a closure notice disallowing consultancy fees. HMRC sends its statement of case on 1 March, so the company’s list is due within 42 days. The company lists the closure notice, the review letter, the consultancy agreement, invoices, bank statements and board minutes approving the work. In June its director finds emails showing the consultant’s work was delivered. The adviser sends a supplementary list straight away, explains the emails were in a former employee’s mailbox, and applies for a direction permitting the amendment. Because the hearing is months away and HMRC has time to respond, the tribunal allows it. Had the emails been produced on the morning of the hearing, exclusion under rule 15(2)(b) would have been a real risk.

What are the common mistakes?

• Treating the list as optional because HMRC will prepare the bundle. ARTG8535 shows the taxpayer often prepares it in higher level Standard and Complex cases, and only listed documents should go in.
• Listing vague categories such as “all business records” instead of identifiable documents with dates.
• Forgetting documents held by advisers or banks that you have a right to obtain.
• Listing privileged advice without considering whether privilege is waived.
• Waiting until the hearing to produce a newly found document instead of applying promptly.

Witness statements, bundles and the wider evidence timetable are covered in evidence and witness statements at the tax tribunal.

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

• Costs in tax tribunal appeals
• Making a late appeal to HMRC or the tribunal
• Expert evidence in tax tribunal appeals
• Applying for tribunal directions in a tax appeal
• Appealing to the Upper Tribunal on a tax case

Sources

• 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
• legislation.gov.uk: SI 2009/273
• legislation.gov.uk: SI 2009/273
• legislation.gov.uk: SI 2009/273
• GOV.UK: Manual page ARTG8390

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.