Video and remote hearings at the tax tribunal

The First tier Tribunal (Tax Chamber) can hold a hearing by video, by phone or as a hybrid, with some people in a tribunal room and others joining remotely. A remote hearing counts as a hearing in law and follows the same steps as one in a tribunal building. Preparation is mostly practical: test the platform, tell the tribunal who is joining, make sure every witness can use the same bundle, and check early whether anyone will be outside the UK.

Does a remote or hybrid hearing count as a proper hearing?

Yes. Rule 1(3) of the Tax Chamber Rules (SI 2009/273) defines a hearing as an oral hearing, including one held wholly or partly by video link, telephone or other instant two way electronic communication. A hybrid hearing, where the judge sits at a venue and a witness gives evidence by video, is therefore a hearing for every purpose in the rules. Each party is entitled to attend under rule 30, and rule 31 still requires at least 14 days’ notice of a hearing that will decide the appeal, unless the parties agree to less or the circumstances are urgent or exceptional.

Rule 5(3)(g) gives the tribunal power to decide the form of any hearing. GOV.UK says you will be told when and how the hearing will be held, and HMCTS guidance (T242) says Basic category appeals are usually heard at a video hearing. In Standard and Complex cases, T242 says the tribunal will try to arrange the hearing around the parties’ preferences where these are provided in response to directions.

Can you ask for a different type of hearing?

Yes, by applying for a direction. Rule 6 allows a written application, which must give reasons, and rule 6(5) lets a party challenge a direction already made by asking for another that amends it. Practical reasons carry most weight, such as a witness who cannot use video or evidence where credibility is central. HMCTS guidance says the tribunal will consider your needs, which could mean joining in a different way, and that you can ask for a reasonable adjustment, reflecting the overriding objective in rule 2(2)(c) that parties can participate fully so far as practicable. See applying for tribunal directions for how to frame the request.

What should you do before the hearing day?

T242 says the tribunal will send instructions on how to join and will ask you to complete and return a video hearing attendance form. GOV.UK says you must tell the tribunal in advance if a representative, friend, family member, colleague or witness is coming to a video hearing, so that they can be given access. HMCTS guidance for hearings on the Cloud Video Platform (CVP) says that before the hearing you must check you have the right browser or application, read the joining guidance, test your equipment using the platform’s testing instructions, and tell the tribunal immediately if anything does not work.

• Choose a quiet, private space and tell anyone sharing it that you must not be interrupted.
• If you have a representative, agree with them how you will communicate privately during the hearing, as the HMCTS guidance recommends.
• Be ready at least 20 minutes before the start with your device charged or plugged in.

How should witnesses be prepared for a video hearing?

A witness giving evidence remotely is under the same obligations as one in the room. Rule 15(3) lets the tribunal take evidence on oath, and HMCTS guidance says a witness will swear an oath or make an affirmation; a holy book or scripture is needed only if the witness wants one, in which case they must have it ready. HMCTS sets out the rules on screen: drink only water, do not eat, smoke or use electronic cigarettes, follow the tribunal’s instructions and be alone unless permission has been given. On video they should dress as for a tribunal building and keep face and shoulders in view against a plain background.

Brief each witness well before the day and have them test the link on the device and in the room they will use. The rule about being alone guards against prompting, so nobody should sit off camera with a witness. Rule 32(5) also lets the tribunal exclude a witness until they give evidence, so a witness may be asked to join only when called.

T242 says anyone who has made a witness statement should attend, because the other side will want to question them. If a witness will not attend voluntarily, rule 16 lets the tribunal issue a summons, which must normally give at least 14 days’ notice. For drafting statements and building the evidence, see evidence and witness statements.

What if you or a witness will be abroad?

This is the point most often missed. T242 says neither you nor a witness can join a video hearing from outside the UK unless the government of that country has given permission for evidence to be given by video link from there. GOV.UK tells you to contact the tribunal as soon as possible, saying which country you, the witness or the representative will be in and what type of evidence is being given.

Foreign, Commonwealth and Development Office (FCDO) guidance says permission is needed both from the UK tribunal and, where relevant, from the country concerned, and the FCDO publishes a list of rules by country for tribunals. In the version updated on 9 September 2026, for example:

Country	Position stated by the FCDO list
Ireland, United States, Australia	Evidence by video link to a UK tribunal is possible if the judge permits (Australia may also need state or territory permission where someone other than a judge takes the evidence)
France, Spain, United Arab Emirates	Contact the tribunal and the FCDO; the FCDO asks the local authorities, and if they do not respond or refuse, evidence cannot be given by video link

The list changes often, so check the current entry. T242 notes that the tribunal has issued practice directions on oral evidence from abroad and on electronic bundles. If permission cannot be obtained in time, the witness can join from the UK, or you can ask for a date when they are back.

How do documents work at a remote hearing?

T242 says a bundle of documents is prepared in advance and that you need a paper copy or a device that can open the electronic bundle during the hearing. GOV.UK says the bundle is usually sent by email but you can ask for a paper copy. HMRC’s Appeals, Reviews and Tribunals Guidance at ARTG8535 sets out who normally prepares it: HMRC in Default Paper, Basic and lower level Standard cases, the customer in higher level Standard cases, and by agreement in Complex cases.

Make sure everyone, including witnesses, has the same final version and page numbers. HMCTS guidance says that if documents need to be shared on the day, the judge will explain how. Do not plan to introduce new documents at the hearing: rule 15(2)(b) allows the tribunal to exclude evidence not provided within the time allowed by a direction.

Who can watch, and can you record it?

Rule 32(1) requires hearings to be held in public unless the tribunal directs otherwise on the grounds in rule 32(2). HMCTS guidance says anyone wanting to observe a video or phone hearing should contact the court or tribunal in advance, and observers may be asked to turn off their camera. With permission, a friend can support you remotely; HMCTS says they can take notes and ask for a break but cannot take part, represent you or advise unless the judge allows it.

It is a criminal offence to record the hearing or take photos or screenshots. Section 85B of the Courts Act 2003 makes unauthorised recording or transmission of remote proceedings an offence, with a fine of up to level 3 on the standard scale. You may take written notes, and HMCTS says you can apply for a transcript where a hearing is recorded.

What happens if the connection fails?

Tell the tribunal straight away, using the contact details in your hearing notice. T242 gives the tax tribunal’s phone number as 0300 303 5857, Monday to Friday 9am to 4pm. Rule 33 lets the tribunal go ahead without a party who was notified, if that is in the interests of justice. If a decision is made after you were unable to take part, rule 38 allows an application to set it aside where a party was not present, made within 28 days of the decision notice.

Illustration only. A sole trader’s appeal against a £3,000 penalty is listed for video. Her bookkeeper, the key witness, will be in Spain that week, and the FCDO list says evidence from Spain needs a request to the Spanish authorities. She writes to the tribunal the day the notice arrives, copying HMRC, giving the bookkeeper’s UK dates and asking for the hearing to be relisted. She then names the bookkeeper on the attendance form and tests the link on both laptops.

What are the common mistakes?

• Assuming a witness can simply log in from a holiday or business trip abroad.
• Not naming witnesses and supporters on the attendance form, so they cannot be admitted.
• Working from an older version of the bundle with different page numbers.

For the order of events on the day, see what happens at a tax tribunal hearing; if a date cannot work, see asking the tribunal to postpone a hearing.

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

• Can a tax tribunal hearing be held in private
• Video games expenditure credit
• Due diligence on overseas and remote clients
• Remote gaming duty and other gambling duties
• Costs in tax tribunal appeals

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
• GOV.UK: If you have a hearing
• GOV.UK: How to appeal to the first tier tax tribunal
• legislation.gov.uk: SI 2009/273
• legislation.gov.uk: SI 2009/273
• GOV.UK: What to expect when joining a telephone or video hearing
• 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.