Lodging a notice of appeal at the tax tribunal

You start a tax tribunal appeal by sending a notice of appeal to the First tier Tribunal (Tax), either through the online service or on form T240 by email or post. It must usually reach the tribunal within 30 days of the date on HMRC’s decision or review conclusion letter, and must include a copy of that letter and your grounds. There is no fee.

Can you go straight to the tribunal?

It depends on the tax. The gov.uk guidance says you must appeal direct tax decisions, such as income tax, corporation tax, capital gains tax or inheritance tax, to HMRC before you can appeal to the tribunal, while indirect tax decisions such as VAT can usually go straight to the tribunal.

For direct tax, the route is in section 49A onwards of the Taxes Management Act 1970 (TMA). Once you have appealed to HMRC, section 49D lets you notify the appeal to the tribunal. But if HMRC has given its view of the matter and you have asked for, or been offered, a review, you can only go to the tribunal at the times set by sections 49G and 49H:

Review completed. Within 30 days beginning with the date of the review conclusion letter (section 49G(5)(a)).
Review offered but not accepted. Within the acceptance period, which is 30 days beginning with the date of HMRC’s letter offering the review (sections 49H and 49C(8)). If you neither accept nor appeal, section 49C(4) treats HMRC’s view as agreed.
Review overdue. HMRC must give its conclusions within 45 days, or another agreed period (section 49E(6)). If it does not, the review is treated as upholding HMRC’s view, and you can notify the appeal from then until 30 days after the date of HMRC’s letter confirming that outcome (sections 49E(8) and 49G(5)(b)).

Our page on HMRC statutory review and the tax tribunal explains when a review is worth having first.

How is the 30 days counted?

The T242 guide says the time limit is 30 days from the view of the matter letter for direct tax, the assessment or decision for indirect tax, or a review conclusion letter for either. Both T242 and the notes on form T240 stress that time runs from the date printed on the letter, not the date you received it, and T240 says the notice must be received by the tribunal within that period. The decision letter itself should state the time limit.

If you are late, rule 20(4) of the Tribunal Procedure (First tier Tribunal) (Tax Chamber) Rules 2009 requires the notice to include a request for permission and the reason it was not provided in time. Without permission, the tribunal must not admit the appeal. T242 says a judge will admit a late appeal only if it is in the interests of justice, taking account of the length of and reasons for the delay. Section 5 of form T240 is where you explain this, with supporting evidence. See also late appeals.

What must a notice of appeal contain?

Rule 20(2) lists the required contents:

the appellant’s name and address;
the name and address of any representative;
an address where documents for the appellant can be sent;
details of the decision appealed against;
the result the appellant is seeking; and
the grounds for the appeal.

Rule 20(3) adds that you must provide a copy of any written record of the decision and any statement of reasons that you have or can reasonably obtain. In practice that means HMRC’s decision letter, closure notice, assessment or penalty notice and, if there was a review, the review conclusion letter. The T240 checklist notes that the tribunal is independent and does not have access to HMRC’s files, so it relies on what you send.

If something is missing, T242 says the appeal is returned to you. By the time you resubmit it, it may have become a late appeal that needs an explanation.

How do you appeal online?

The gov.uk guidance points to an online service. You need a scan or photo of the original notice or review conclusion letter and the reasons for your appeal. The same service can be used to apply for a direction that HMRC close an enquiry. T242 says an online appeal receives a tribunal reference number immediately, whereas a posted or emailed appeal gets one with the acknowledgement.

How do you fill in form T240?

Form T240, published by HM Courts and Tribunals Service, can be emailed or posted to the tribunal; the address is on the form and T242 gives it as PO Box 16972, Birmingham B16 6TZ. The September 2025 version has eight sections:

appellant’s details, including company name and role where appealing for a business;
representative’s details;
type of appeal, whether you appealed to HMRC first and whether you had a review;
for indirect tax only, whether you have paid the amount in dispute or applied for hardship;
timing, with reasons if the appeal is late;
grounds, giving reasons for each decision disputed, and the outcome you want in two or three sentences;
any support needed at a hearing; and
a statement of truth, signed by the appellant or representative.

For grounds, explain what you think HMRC got wrong in fact or law and what the correct answer is. A list of grievances about how HMRC handled the case does not help: T242 notes the tribunal cannot hear complaints about HMRC’s conduct.

What if an accountant is acting for you?

The T240 notes say that if the representative is an accountant, tax agent, financial adviser, friend or family member rather than a UK solicitor, barrister or Scottish advocate, the appellant must either sign the form or send a completed form T239 authorisation signed by the appellant. The T239 page confirms the form is not needed where the representative is authorised under the Legal Services Act 2007 to conduct litigation or exercise a right of audience. Once a representative is appointed, the tribunal writes only to them.

Do you have to pay the tax first?

Not for direct tax. T242 says payment of direct tax in dispute is usually postponed until the appeal is decided, and if HMRC will not agree you can apply to the tribunal; see postponing tax pending an appeal.

For indirect tax, you must normally pay or deposit the tax first, or make a hardship application to HMRC. Rule 22 requires the notice to state whether you have paid and the status of any hardship application, and to include an application to the tribunal if HMRC has refused. T242 says you need not wait for HMRC’s answer before appealing within the time limit, and the T240 notes confirm you do not have to pay a penalty or surcharge before appealing. Our page on the VAT pay first rule covers hardship in more detail.

What happens after you file?

Under rule 20(5) the tribunal gives notice of the proceedings to HMRC. T242 says it acknowledges the appeal, sends a copy to the other party, issues directions and allocates the case to a category. The category sets the timetable and whether there is a hearing; see tax tribunal appeal categories. Once you have a reference number, alternative dispute resolution with HMRC may be possible and the appeal can be paused while it runs.

What mistakes cause problems?

Counting the 30 days from when the letter arrived rather than its date.
Going to the tribunal before appealing to HMRC on a direct tax decision.
Leaving out the decision or review conclusion letter, so the appeal is returned and becomes late.
Letting an accountant file without a signed T239 or the appellant’s signature on the form.
Ignoring an offer of review, so HMRC’s view is treated as agreed after 30 days.
For VAT, filing without saying whether the tax has been paid or a hardship application made.

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

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.