Who can represent you at the tax tribunal

Q: How might it work in practice?

Illustration only. A self employed plumber receives HMRC's review conclusion upholding a £5,000 penalty. His accountant agrees to act. The plumber signs a T239 naming the accountant, and the accountant lodges the notice of appeal with it. From then on the tribunal and HMRC write only to the accountant. At the hearing, the plumber's partner, who kept the records, gives evidence as a witness; her statement is signed by her, not by the accountant.

Almost anyone can represent you at the First tier Tribunal (Tax Chamber). Rule 11 of the Tax Chamber Rules lets a party appoint a representative whether or not they are a lawyer, so an accountant, tax adviser, family member or friend can act. A solicitor or barrister can notify the tribunal directly; anyone else needs you to sign Form T239. Separately, a person who comes with you to a hearing can help present your case if the judge allows it.

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Who is allowed to represent you?

Rule 11(1) of the Tax Chamber Rules (SI 2009/273) says a party may appoint a representative, whether a legal representative or not. HMCTS guidance (T242) says you may use a solicitor, an accountant or any other person, and GOV.UK names legal advisers, tax advisers and accountants as examples. There is no qualification, registration or membership requirement in the rules for a non legal representative.

A “legal representative” has a narrow meaning in rule 11(7): a person authorised under the Legal Services Act 2007 to exercise a right of audience or conduct litigation, an advocate or solicitor in Scotland, or a barrister or solicitor in Northern Ireland. The distinction mostly affects paperwork, not what the representative may do once appointed.

T242 says legal aid is rarely available for tax appeals, and that people on low incomes may get free help from Citizens Advice, TaxAid or Tax Help for Older People, which GOV.UK says is for people over 60. HMRC’s guidance at ARTG8530 says HMRC’s own case is usually presented by HMRC staff, but by counsel in most indirect tax cases and more complicated direct tax cases.

How do you appoint a representative?

Rule 11(2) requires written notice of the representative’s name and address to be sent to the tribunal and to each other party, which in practice means HMRC. If the representative is a legal representative, they send the notice themselves. ARTG8530 adds that if you have a representative you give their name and address on the appeal form.

For anyone who is not a practising solicitor or barrister, T242 and GOV.UK say you must complete Form T239 first. The current form, dated July 2025, says:

only a legal representative can appeal to the tribunal without authorisation, so an accountant should not lodge your notice of appeal in their own name until a T239 is in place;
the representative must have agreed to act before you give their details;
the appellant signs it, and for a company the form asks for the signatory’s name and role;
the authorisation applies only to the appeal named on it, not to any other tribunal case;
once a representative is appointed, the tribunal will write only to them, and you must tell the tribunal if they stop acting for you.

If the 30 day appeal deadline is close and you have not found a representative, T242 says you can appeal yourself and tell the tribunal once you have appointed one. See lodging a notice of appeal.

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What can a representative do?

Under rule 11(3), anything you are permitted or required to do under the rules, a practice direction or a direction may be done by your representative, except signing a witness statement. That includes making applications, agreeing directions, preparing bundles and presenting your case at the hearing. Witness statements must still be signed by the witness.

Rule 11(4) means that once the tribunal and HMRC have been told of the appointment, they must send documents required to be sent to you to the representative instead, and need not send them to you. They may assume the representative remains authorised until told otherwise in writing by you or the representative. Under rule 13(2), if the representative gives an email address for documents, they must accept documents by email. In practice deadlines start running when documents reach your representative, so you depend on them reading their inbox and telling you.

A tribunal authorisation is separate from any authority an adviser holds to deal with HMRC about your tax affairs. The T239 deals only with the tribunal appeal, so check the adviser can also speak to HMRC if settlement talks are likely. See representing a client in a compliance check.

Can someone help you at the hearing without being appointed?

Yes. Rule 11(5) says that at a hearing a party may be accompanied by another person who, with the tribunal’s permission, may act as a representative or otherwise help present the party’s case. Rule 11(6) says the formal notice requirements do not apply to that person. ARTG8530 gives the example of an otherwise unrepresented customer bringing a friend or voluntary adviser for moral and practical support, and says that as long as the customer also attends, they do not need to tell the tribunal or HMRC in advance.

For a video hearing, GOV.UK says you must tell the tribunal who is coming so they can be given access. HMCTS guidance on remote hearings says a supporter needs the tribunal’s permission to join and cannot take part, represent you or give legal advice unless the judge allows it. See representing yourself at the tax tribunal and video and remote hearings.

Can a representative be made to pay costs?

Yes, in limited cases. Section 29(4) of the Tribunals, Courts and Enforcement Act 2007 lets the tribunal disallow wasted costs or order the representative to meet them. Section 29(5) defines wasted costs as costs a party incurs because of an improper, unreasonable or negligent act or omission of a legal or other representative or their employee, and section 29(6) says “legal or other representative” means any person exercising a right of audience or right to conduct the proceedings for a party. The definition is not limited to lawyers.

Rule 10(1)(a) of the Tax Chamber Rules gives effect to wasted costs, and rule 10(1)(b) allows costs where a party or its representative has acted unreasonably in bringing, defending or conducting the proceedings. Under rule 10(5) the tribunal must first give the paying person a chance to make representations. See costs in tax appeals.

How do you change or remove a representative?

Write to the tribunal and HMRC. Under rule 11(4)(b) others can rely on the existing appointment until they receive written notification from you or the representative that it has ended, and the T239 itself says you must tell the tribunal if your representative stops acting. Give your own address and email at the same time, since rule 13(5) lets the tribunal and HMRC keep using the last address provided until told otherwise. A new non legal representative needs a fresh T239.

How might it work in practice?

Illustration only. A self employed plumber receives HMRC’s review conclusion upholding a £5,000 penalty. His accountant agrees to act. The plumber signs a T239 naming the accountant, and the accountant lodges the notice of appeal with it. From then on the tribunal and HMRC write only to the accountant. At the hearing, the plumber’s partner, who kept the records, gives evidence as a witness; her statement is signed by her, not by the accountant.

What are the common mistakes?

An accountant lodging an appeal without a signed T239.
Assuming a T239 for one appeal covers a linked appeal for another year or tax.
A representative signing a witness statement for the client.
Changing adviser without telling the tribunal, so documents go to the old firm.
Bringing a supporter to a video hearing without asking the tribunal first.

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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.