Form T240: How To Fill In Your Tax Tribunal Notice Of Appeal

Page one of Form T240 tells you who to contact if you get stuck, then adds a sentence worth pausing on: "The tribunal cannot give you legal advice." The tribunal's staff will confirm the postal address and explain the process, but nobody on that phone line will tell you what to write in box 6.1, whether Section 4 applies to you, or why the form wants to know if HMRC said your appeal to them was too late.

This article answers those questions. It goes through the notice of appeal box by box, with the legal rule behind each section—because every question on the T240 is there for a statutory reason, and understanding the reason is the difference between a form the tribunal accepts and one it sends back.

You may never touch the paper form at all: most appellants now use the tribunal's online appeal service instead, and there is an old-fashioned third route by plain letter or email. The online service asks the same questions in the same order, so the walkthrough below applies whichever way you file—more on choosing between them shortly.

If you want the appeal process end to end—the routes, the deadlines, what happens at a hearing—start with our step-by-step guide to appealing to the tax tribunal. That article answers "what are the steps". This one answers "what do I put in this box". And since around 45% of appellants before the tribunal represent themselves, you are in well-trodden territory.

Which Tax Tribunal Form Do You Need?

The Tax Chamber's form family is small, but the numbering trips people up:

One correction, because a wrong description of the T245 circulates widely online: the T245 is not the notice of appeal for companies. There is no separate company notice of appeal. The T245 is headed "Make an application to close an enquiry"—a different procedure entirely, covered later in this article. Companies and other organisations appeal on the same T240 as everyone else: Section 1.1 has fields for the "Name of company or organisation" and your "Role in company or organisation".

And although this article says "HMRC" throughout, the T240's own header covers more than HMRC: it also serves appeals against UK Border Force, the Welsh Revenue Authority and the National Crime Agency (plus Gambling Commission economic-levy appeals), with every reference to HMRC on the form reading across.

Each form also runs on its own clock:

Before You Start: Have You Been Through HMRC?

The T240 polices this itself at question 3.2, but check now. For direct taxes—Income Tax, Capital Gains Tax, Corporation Tax, National Insurance—you must appeal to HMRC first under section 31A TMA 1970 before you can notify the appeal to the tribunal; information notices follow the same HMRC-first rule under paragraph 32 of Schedule 36 FA 2008. If you missed HMRC's 30-day window, section 49 TMA 1970 lets HMRC agree to a late appeal—or, if HMRC refuse, lets the tribunal give permission.

For VAT and other indirect taxes, the position is reversed: the appeal goes straight to the tribunal under section 83G VATA 1994, whether or not you had an HMRC review first. For restoration of seized goods, a Border Force or HMRC review comes first.

Not sure your decision is appealable at all? Start with our guide to HMRC appeal rights; if a review is in play, see how statutory reviews work.

Online Or On Paper?

The questions are the same whichever route you take, and there is no fee either way.

Online is the route the tribunal steers most people towards. Start at the GOV.UK appeal page, which leads into the online service at appeal-tax-tribunal.service.gov.uk. You will need a scan or photo of your original decision notice or review conclusion letter, plus your reasons for appealing.

The service lets you save a part-finished appeal and return to it, and it also handles closure applications (the online equivalent of the T245). The practical advantage: online filers get a reference number immediately on submission, while paper and email filers wait for the acknowledgment letter.

On paper or by email, download the T240 from its GOV.UK page (a Welsh version is available), complete it, and send it with your enclosures:

• Email: taxappeals@justice.gov.uk
• Post: First-tier Tribunal (Tax), PO Box 16972, Birmingham, B16 6TZ
• Questions: 0300 303 5857 (Monday to Friday, 9am to 4pm)

If you complete the form by hand, use capital letters, and put your name at the top of any continuation sheets.

Strictly, you do not even need the form. A letter or email counts as a valid notice of appeal if it contains everything rule 20 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 requires: your name and address, your representative's details, an address where documents can be sent, details of the decision, the result you are seeking, your grounds, and a copy of the decision. The form is not mandatory—the content is. Which is exactly why the form looks the way it does.

Form T240 Box By Box

The T240 is rule 20(2) turned into fields. Section 1 collects the appellant detail rule 20(2)(a) and (c) require; Section 2 is 20(2)(b); Section 3 is the "details of the decision appealed against" (20(2)(d)); box 6.1 is the grounds and box 6.2 the result sought (20(2)(f) and (e)); the enclosures checklist is rule 20(3). Nothing on the form is decorative—which is why an incomplete one comes back.

The Checklist: What You Must Enclose

Before Section 1 comes a checklist. Rule 20(3) requires "a copy of any written record of any decision appealed against, and any statement of reasons for that decision" that you have or can reasonably obtain. On the form, that means the original decision notice or letter—or the review conclusion letter if your case was reviewed—plus a box to list anything else enclosed.

The form explains why: "The First-tier Tribunal (Tax) is independent and doesn't have access to files from HMRC." The judge genuinely cannot see the letter you are appealing against unless you send it.

The consequence bites twice. GOV.UK warns that "your application will be returned to you if anything is missing or incomplete"—and the tribunal's guidance adds that a returned appeal may have become a late one by the time you resubmit it. A form posted comfortably in time can still turn into a late appeal. Get the enclosures right first time.

Lost the letter, or never had one? Rule 20(3) only requires what you have "or can reasonably obtain", and the tribunal's guidance asks for the decision "or the reason why you cannot obtain a copy". So do not abandon the appeal: ask HMRC for a duplicate, enclose whatever correspondence you do have, and explain in writing why the decision itself is missing.

Section 1: Who Is Appealing

Box 1.1 takes your name—and, if a company or organisation is appealing, its name and your role in it. The note says: "If you are applying on behalf of a company or organisation, also add your name and role." This is the box that makes the T240 the company form too.

Box 1.2 is your address, 1.3 your contact details. Note that the tribunal "will communicate with you by email unless you do not have an email address"—email is the default channel, so give an address you actually monitor.

Section 2: Your Representative

Question 2.1 asks whether someone is representing you; if yes, boxes 2.2 to 2.4 take their details (rule 11 lets you appoint a representative "whether a legal representative or not").

Understand the consequence first: "If you appoint a representative, the First-tier Tribunal (Tax) will only write to that authorised representative and not to you." You must tell the tribunal as soon as a representative stops acting, and they must have agreed to act before you name them.

This section is also the T239 trigger. If your representative is an accountant, tax agent, financial adviser, friend or family member—anyone not authorised under the Legal Services Act 2007 to conduct litigation or exercise a right of audience—then either you must sign the T240 personally, or you must send a T239 signed by you. Solicitors, barristers and Scottish advocates need no authorisation form at all. More on the T239 below.

Section 3: What Your Appeal Is About

This is the form's routing engine: your ticks at question 3.1 determine which questions come next, because—as the form explains—"the law about how and when you can appeal is different for different types of tax."

Tick a direct tax box (Income Tax, CGT, Corporation Tax, National Insurance, direct-tax penalties) or information notice, and you are routed to question 3.2. Tick an indirect tax box (VAT, indirect-tax penalties, Excise Duty, Customs Duty) or restoration of seized goods, and you go to 3.4.

Two things the tick list does not spell out. First, 3.1 says "Choose all that apply"—one T240 can carry every decision in the same HMRC letter, so an assessment plus two penalties is one form, not three. Second, both the direct and indirect groups end with an Other box: if your tax is not named—SDLT, inheritance tax, an employment status or IR35 determination—the form is still the right one; tick Other and name the decision.

Question 3.2 asks: did you appeal the original decision to HMRC? This is the statutory precondition made visible. The note states: "For direct tax or information notices, you must appeal to HMRC before you can appeal to the tribunal. If HMRC rejected your appeal for being late, you can apply to the tribunal to be allowed to make a late appeal to HMRC." That second sentence is the section 49 route—the tribunal can let you into the HMRC queue late.

Question 3.3 asks whether HMRC said your appeal to them was too late; yes sends you to Section 5 to explain. The note adds a timing rule: if you asked for or accepted a review, you can only appeal to the tribunal once the review conclusion letter arrives—and if it never does, you must wait 45 days before appealing.

Question 3.4 is the indirect-tax and restoration branch: did you have a review? For restoration of seized goods, a Border Force or HMRC review is compulsory first; if your review request was rejected as late, tick the box applying for a late review and explain in Section 5.

Question 3.5 asks what the dispute is about—"Enter details for all that apply"—with amount boxes: tax HMRC claims you owe, a repayment you want, a penalty or surcharge, or "other or unsure"—the form notes that "not all decisions are financial decisions. For example: restoration of seized goods, employment status." One routing consequence: only an indirect-tax "I owe tax" dispute goes through Section 4. Penalties, surcharges and repayment claims skip straight to Section 5.

Section 4: The Indirect Tax Pay-Or-Hardship Questions

If you are disputing an amount of VAT or other indirect tax itself, section 84(3) VATA 1994 says the appeal "shall not be entertained" unless the amount HMRC have determined to be payable as VAT has been paid or deposited—or hardship applies. Section 4 walks that statute: have you paid (4.1)? Did you ask HMRC to let you appeal without paying (4.2)? Did HMRC agree (4.3)? If not, box 4.4 asks why paying would cause you financial hardship.

Three things to hold onto:

• Penalties are outside the pay-first rule. The form says it plainly: "You do not have to pay a penalty or surcharge before you can appeal." The statute reaches only the amount determined payable as VAT—see our VAT penalties guide.
• Do not wait for HMRC's hardship answer. File your appeal in time and state that a hardship application is pending. If HMRC later refuse, you can ask the tribunal to decide hardship at that point.
• The tribunal's hardship decision is final. Under section 84(3C) there is no onward appeal on the hardship question, so a hardship application deserves proper evidence, not a single sentence.

Section 4 has nothing to do with direct tax: postponing disputed Income Tax, CGT or Corporation Tax is a separate section 55 TMA 1970 process the T240 does not handle. Our guide to postponing payment during an appeal covers both regimes—and whatever you postpone, interest keeps running on any tax that turns out to be due.

Section 5: If Your Appeal Is Late

Box 5.1 is one large text box: "If your appeal is late, or you think it will not reach the tribunal in time, explain why and send any supporting evidence for your reasons along with this form."

The note beneath it contains the two most important sentences on the entire form. The notice of appeal "must be received by the tribunal within 30 days from the date of the original decision or review conclusion letter"—and: "The time runs from the date on the decision and not from the date you received it."

Received, not posted. Dated, not delivered. If HMRC's letter sat in the postal system for a week, your 30 days did not pause.

That rule has a practical corollary: with days left on the clock, file online or email the form rather than post it—both arrive the same day and leave you a timestamped submission or sent item. And notice box 5.1's own wording covers the near-miss: if you fear the form "will not reach the tribunal in time", explain that here rather than sitting on it.

If you are late, this box is not optional. Under rule 20(4), a late notice of appeal must include a request for permission and the reason for the delay, and "unless the Tribunal gives such permission, the Tribunal must not admit the appeal." A blank Section 5 on a late appeal is a dead end.

The judge reading your explanation applies the three-stage approach from Martland v HMRC [2018] UKUT 178 (TCC): how long was the delay, why did it happen, and then an evaluation of all the circumstances. Our late appeals guide explains what the explanation needs to cover, and our analysis of Martland unpacks the test itself.

Section 6: Your Grounds And The Outcome You Want

Box 6.1—"Give reasons for each decision you dispute"—is the heart of the appeal, and gets a full page.

The form's own instruction contains the structure: reasons for each decision. If you are appealing an assessment and two penalties, address all three; a ground that only attacks the assessment leaves the penalties standing.

Beyond that, good grounds share a shape: they identify what HMRC got wrong (a figure, a fact, a legal test), they are specific rather than general, and they point at evidence where it exists. You can enclose a separate document if the box is too small. What matters is substance, not eloquence—the tribunal deals with unrepresented appellants every day.

You do not need to send all your evidence now. Enclose the decision letter, plus anything that directly supports a late-appeal explanation or a key ground; the full exchange of documents happens later in the case—in Standard and Complex cases, rule 27 gives each side 42 days after HMRC's statement of case to list the documents they rely on. Do not miss the filing deadline assembling paperwork nobody has asked for yet.

One boundary to know about before you write: the tribunal decides whether the tax and penalties are legally right—it has no general power to fix complaints about HMRC's conduct, delay or unfairness. Grounds built on "HMRC treated me badly" alone tend to fail for that reason.

What to actually write is a subject in itself: our guide to writing your grounds of appeal covers grounds for penalties, assessments and discovery, step by step. For penalty appeals, see also reasonable excuse and Self Assessment penalties.

Box 6.2—"Briefly say what outcome you would like"—is rule 20(2)(e), the result you are seeking. The form asks you to "clearly explain the result you want in 2-3 sentences," with its own example: say what you think the correct ruling should have been. Be concrete: the amount you say the assessment should be, or the penalty you say should be cancelled.

Section 7: Support At The Hearing

Question 7.1 asks: "Will you need any support at the hearing, such as wheelchair access or a hearing loop?" The examples include mobility access, support to see or hear the proceedings, and documents in alternative formats, colours or fonts—but treat the box as covering anything you need to take part fully in the hearing, not just the printed examples. Say it now rather than on the morning of the hearing—the tribunal can only arrange what it knows about. Our guide to preparing for your hearing covers the day itself.

Section 8: Statement Of Truth And Who Signs

The form ends with checkbox declarations—"I believe that the facts stated in this form and any continuation sheets are true," with a parallel version for a representative signing on the appellant's behalf. You tick whether you are signing as appellant or representative, and date it.

This is where the Section 2 rule lands. If a non-legal representative signs and submits the form for you, the tribunal needs a T239 signed by you. If you sign the T240 personally, no T239 is needed even with a non-legal representative named in Section 2.

Form T239: Authorising A Representative

The T239 is a short authorisation form, and it is needed less often than people assume. The form's own words: "Only a legal representative can appeal to the tribunal without authorisation. You do not need to use this form if your representative is authorised under the Legal Services Act 2007 to conduct litigation or exercise a right of audience."

So the T239 matters only when a non-legal representative—accountant, tax agent, adviser, friend, family member—is dealing with the tribunal for you and you have not signed the T240 yourself. It asks for your appeal reference ("if you already have one"—it is fine to send the T239 alongside a first T240 with that box empty), the case name, your details, the representative's details, and your signed authorisation.

Two features to note. First, the authorisation is per-appeal: "This authorisation will only apply to the appeal specified in this form. It does not apply to any other tribunal cases you may be involved in." A second dispute needs a second T239. Second, you do not need a T239 just to bring someone with you on the day—under rule 11(5), a person accompanying you to a hearing may, with the tribunal's permission, act as your representative or help you present your case.

Whether to have a representative at all is your call; the form only governs the paperwork once you have decided. Our guide to representation and getting help covers that decision, what the free services actually do, and how to vet a paid adviser.

What Happens After You Send It

The form's final page sets expectations: "The First-tier Tribunal (Tax) will check this form and let you know if you need to provide any more information." If nothing is missing, you get a written acknowledgment (with your reference number, if you did not file online), and under rule 20(5) the tribunal must notify HMRC of the proceedings—in practice, sending them a copy of your appeal. If no acknowledgment arrives within a few weeks—especially after posting—chase it on 0300 303 5857 rather than assuming all is well.

The tribunal then allocates your case to one of four categories under rule 23: Default Paper, Basic, Standard or Complex. HMRC's statement of case follows under rule 25—42 days in Default Paper cases, 60 days in Standard or Complex ones; Basic cases proceed directly towards a hearing, with the tribunal's guidance describing a 42-day timetable for HMRC's statement of reasons.

On costs, the tribunal's guidance states the general position plainly: each side normally bears its own costs, win or lose. But one clock deserves flagging. If your case is allocated as Complex, you have 28 days from the allocation notice to opt out of the costs-shifting regime under rule 10; our guide to case categories and costs explains each category and that decision in detail.

Once you have a reference number you can also explore settlement and ADR—the appeal stays live while you try. From filing to decision, expect typically 6-12 months.

The Other Tax Chamber Forms

Form T245: Asking The Tribunal To Close An Enquiry

The T245 is not an appeal at all—it is an application asking a judge to decide whether HMRC (or the Welsh Revenue Authority or National Crime Agency) should close an enquiry and issue a closure notice. You use it when an enquiry has dragged on and you want the tribunal to force a conclusion; the same application can be made through the online service.

The form only covers the enquiry types listed on it—including Self Assessment enquiries (personal, corporation, partnership and trustee), EMI options, NRCGT returns, SDLT (and Welsh land transaction tax) returns, transactions in securities, and claims made outside a return. There is no deadline: you apply while the enquiry is open. When a closure application makes sense is covered in our guide to HMRC enquiries and closure notices.

Form T247: Permission To Appeal To The Upper Tribunal

The T247 comes into play only after the First-tier Tribunal has decided your case. It must reach the First-tier Tribunal no later than 56 days after the tribunal sent you the full decision, under rule 39.

The trap is the precondition: if you received only a short or summary decision, you must ask the tribunal for a full decision within 14 days of the decision date under rule 35—the 56 days run from when the full decision is sent. Our guide to your right to written reasons covers that 14-day request.

The form itself prints examples of what counts as an error of law, including that the tribunal "did not apply the correct law or wrongly interpreted the law" or "did not give adequate reasons for the decision"—see after your tribunal decision and our Upper Tribunal appeal guide for what comes next.

Mistakes That Get Forms Sent Back

• No decision letter enclosed. The most avoidable cause of all. The tribunal has no access to HMRC's files, so without the decision notice or review conclusion letter the appeal is incomplete.
• The wrong queue. A direct-tax appeal sent straight to the tribunal without first appealing to HMRC fails the precondition question 3.2 polices. The mirror-image error: a VAT trader who writes to HMRC "appealing" and waits for a reply, while the 30 days to appeal to the tribunal burn down.
• A non-legal representative signs, with no T239. If your accountant or a family member submits the form for you, the tribunal needs your signed T239. Simplest fix: sign the T240 yourself.
• A blank Section 5 on a late appeal. Rule 20(4) is unforgiving—without a request for permission and reasons, the tribunal must not admit a late appeal.
• Waiting for HMRC's hardship decision before filing. On an indirect-tax appeal, file in time and state that your hardship application is pending. Waiting converts a payment problem into a lateness problem.
• Sending the form to HMRC instead of the tribunal. The T240 goes to the tribunal at taxappeals@justice.gov.uk or PO Box 16972, Birmingham (your earlier direct-tax appeal to HMRC is a separate letter to a different address).
• Grounds that say only "I disagree". The form asks for reasons for each decision you dispute; a bare disagreement gives the judge nothing to work with.

One reassurance to end on. A returned form is an administrative event, not a judgment on your case—and even a weak appeal is not struck out on sight. Under rule 8, most strike-outs require the tribunal to give you a chance to make representations first, and there is a 28-day window to apply for reinstatement. Fix the form, explain any lateness, and the process carries on. For where the form sits in the wider journey, see the tax dispute timeline.

Key Legislation And Resources

Legislation

• Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 (SI 2009/273)—see in particular rule 20 (notice of appeal), rule 11 (representatives), rule 23 (case categories), rule 35 (full written reasons) and rule 39 (permission to appeal)
• Section 31 TMA 1970—the direct-tax right of appeal
• Section 31A TMA 1970—notice of appeal to HMRC: in writing, within 30 days, with grounds
• Section 49 TMA 1970—late notice of appeal to HMRC
• Section 49D TMA 1970—notifying a direct-tax appeal to the tribunal
• Section 49G and section 49H TMA 1970—notifying the tribunal after a review is concluded (49G) or offered but not taken up (49H)
• Section 83 VATA 1994—the list of appealable VAT matters
• Section 83G VATA 1994—time limits for VAT appeals
• Section 84 VATA 1994—the pay-first rule and hardship

GOV.UK Guidance

• Form T240: notice of appeal
• Form T239: authorise a representative
• Form T245: application to close an enquiry
• Form T247: permission to appeal to the Upper Tribunal
• How to appeal to the First-tier Tax Tribunal (T242)—the tribunal's own guidance
• Appeal to the tax tribunal—the GOV.UK overview and online start page
• The online appeal service
• First-tier Tribunal (Tax)—the tribunal's page, with contact details

On This Site

• How To Appeal To The Tax Tribunal—the full process, start to finish
• Writing Your Grounds Of Appeal—what to put in boxes 6.1 and 6.2
• Late Appeals To The Tax Tribunal—if Section 5 applies to you
• Martland v HMRC: How Judges Decide Late Appeals—the test behind Section 5
• HMRC Internal Reviews—review conclusion letters and the 45-day period
• Postponing Payment During An Appeal—section 55 and VAT hardship in depth
• Tribunal Tracks And Costs—the four categories and the Complex opt-out
• Preparing For Your Tax Tribunal Hearing—what comes after directions
• HMRC Enquiries And Closure Notices—T245 territory
• The Tax Dispute Timeline—where the form sits in the whole journey
• Do You Need A Representative At The Tax Tribunal?—who can act for you, free help and paid options

This article is for informational purposes only and does not constitute legal or tax advice. For advice specific to your situation, consult a qualified tax adviser, accountant, or solicitor.