A tax tribunal hearing runs in a set order. The side that has to prove its case goes first (usually the taxpayer, but HMRC in some penalty cases), witnesses give evidence and are questioned, the other side replies, and the first side gets a final response. The judge rarely announces the result on the day; a written decision usually follows within 12 weeks.

How will you be told about the hearing?

Rule 31 of the Tax Chamber Rules (SI 2009/273) requires reasonable notice of the time and place. For a hearing that will decide the appeal, the notice must be at least 14 days unless the parties agree to less or the circumstances are urgent or exceptional. GOV.UK says the hearing may be by phone, by video or in person, and HMCTS guidance (T242) says Basic category appeals are usually heard by video.

The main venues are London, Birmingham, Manchester and Edinburgh, with other court buildings used where people cannot travel. The time on your notice is the latest time to arrive. If you or a witness are abroad and want to give evidence live, tell the tribunal as soon as possible: T242 says nobody can join from outside the UK unless that country’s government has given permission for evidence by video link.

Who will be there?

T242 says the panel is usually a judge and a professionally qualified member, though some appeals are heard by a judge alone. HMRC’s guidance at ARTG8030 adds that members are often specialists, for example in accounting. HMRC will be represented by an officer or, in more complex and most indirect tax cases, by counsel (ARTG8530). You may bring a representative, a friend, family member or colleague, and any witness.

Rule 32(1) requires hearings to be held in public, and a list of upcoming hearings is published, though T242 notes observers rarely attend. The tribunal can sit in private only on the grounds in rule 32(2), such as protecting private and family life or confidential information. Under rule 32(5) a witness can be kept out of the hearing until they have given evidence.

HMRC’s Compliance Handbook at CH265170 says the judge should be addressed as “Judge” followed by their surname, and that you should speak to the judge and members rather than to the other side.

In what order does the hearing run?

HMRC’s guidance at ARTG8650 sets out the normal order where the onus of proof is on the customer, which covers most appeals against assessments and decisions:

  1. The judge opens, introduces the panel and explains how the hearing will work. HMCTS guidance says the judge may ask questions to check you have understood.
  2. The appellant presents their case first. T242 says each party can explain the relevant law, take the panel to documents in the bundle and call witnesses.
  3. Witnesses for the appellant give evidence. GOV.UK says HMRC’s representatives and the tribunal may ask questions.
  4. HMRC presents its case and calls any witnesses, often the decision maker or review officer (ARTG8630).
  5. The appellant has a further opportunity to respond.

Where the burden is on HMRC, which ARTG8650 says includes some penalty cases and cases where HMRC could take criminal proceedings, HMRC goes first. Either way, the panel may interrupt with questions at any stage.

How do witnesses give evidence?

Rule 15(3) lets the tribunal take evidence on oath. HMCTS guidance says a witness will be asked to swear an oath or make an affirmation that their evidence is true, and a holy book is needed only if the witness wants one. ARTG8620 notes that knowingly making a false statement on oath or affirmation is an offence under section 1 of the Perjury Act 1911.

T242 says anyone who has prepared a witness statement should attend, because the other side will want to ask them questions about it. If someone will not come voluntarily, rule 16 lets the tribunal issue a summons. The summons must give at least 14 days’ notice and, for a non party, say who pays their expenses. In practice HMRC usually agrees to produce its officers without a summons, and ARTG8630 says that outside Basic cases the tribunal is likely to assume the decision maker will attend.

What is different about a video or phone hearing?

HMCTS guidance says remote hearings follow the same process as in a tribunal building. Be ready at least 20 minutes before the start, in a quiet private space, with the bundle open on your device. You may drink only water, must not eat or smoke, and must stay alone unless permitted otherwise. It is a criminal offence to record the hearing or take screenshots, but you may take written notes. Tell the tribunal in advance who will join with you so they can be given access.

What if a party does not turn up?

Under rule 33 the tribunal may go ahead without a party if it is satisfied they were notified, or reasonable steps were taken to notify them, and it is in the interests of justice. T242 says that asking for a postponement does not cancel the hearing; it stays listed unless the tribunal tells you otherwise. If you are delayed on the way, contact the tribunal. If you missed the hearing for a good reason and lost, rule 38 lets you apply within 28 days to have the decision set aside.

When and how is the decision given?

Rule 35(1) allows a decision to be given orally, but T242 says that is relatively unusual. A written decision is always sent, and GOV.UK says you will usually receive it within 12 weeks of the hearing. It will contain summary or full reasons, unless both sides agree at the end of the hearing that reasons are not needed.

Step after the decision Time limit Rule
Ask for full written reasons if you only had a summary 14 days from the decision notice 35(5)
Apply to set aside for a procedural problem 28 days from the decision notice 38(3)
Apply for a costs order 28 days 10
Ask the First tier Tribunal for permission to appeal on a point of law 56 days from full written reasons 39(2)

The 14 day limit for full reasons was cut from 28 days by SI 2026/115 with effect from 2 March 2026, so older guidance may still show the longer period. HMRC guidance at ARTG8930 says tax payable under the decision must be paid even if there is a further appeal, and any postponement falls away. See also postponing tax pending appeal and tribunal costs.

How might a hearing day look?

Illustration only. A landlord appeals a closure notice that disallowed £6,000 of repairs as capital spending. The hearing is listed by video at 10am. The judge opens, confirms everyone has the electronic bundle, and asks the landlord to explain what is agreed (the amount spent) and what is not (whether it was a repair). The landlord takes the panel to the builder’s invoice and photographs in the bundle, then gives evidence on affirmation. HMRC’s officer asks how much of the roof was replaced, and the tribunal member asks about the materials used. HMRC then explains its view, and the landlord replies briefly. The judge reserves the decision, and a written decision with reasons arrives some weeks later.

What are the common mistakes?

  • Not having the bundle to hand, which GOV.UK says you must have during the hearing, on paper or on a device.
  • Reading a long speech instead of taking the panel to the documents that prove each point.
  • Not having witnesses who made statements available to be questioned.
  • Missing the new 14 day limit for full reasons, which must come before any application for permission to appeal.

For preparation before the day, see evidence and witness statements and representing yourself.

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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.