Guides

Preparing For Your Tax Tribunal Hearing: A Practical Guide

Your hearing date is set. Here's how to prepare your evidence, build your bundle, and present your case—whether it's on paper, by video, or in person.

Liam Williams

27 Feb 2026 — 13 min read

You've filed your appeal. Your case has been allocated to a category. And now you're looking at a hearing date.

This is the part that worries people most. You're going to sit in front of a judge (or appear on a screen) and explain why HMRC got it wrong. HMRC will have a representative—possibly a lawyer. You might be on your own.

Here's the good news: the tribunal is designed to work for unrepresented appellants. The rules require flexibility, fairness, and full participation. Judges regularly hear cases from people without legal training, and they make reasonable allowances. But that only helps if you've done the preparation.

If you haven't yet explored whether settling your case might be an option, it's worth considering—most cases never reach a hearing. But if yours is going ahead, read on.

What Kind Of Hearing Are You Having?

The type of hearing you'll have depends on the category your case was allocated to. Each category works differently, and the preparation varies.

Default Paper (On The Papers)

Default Paper cases are decided on documents alone—HMRC's statement of case, your written reply, and any supporting evidence. No courtroom, no video call.

You don't have to accept this. Under Rule 26 of the Tribunal Procedure Rules, you can request an oral hearing in writing, and the tribunal must hold one. If your case involves disputed facts or credibility, it's worth requesting a hearing. But if the dispute is purely legal and the facts are agreed, a paper determination may be quicker.

Basic (Video Hearing)

Basic cases are typically heard by video (usually Microsoft Teams) and usually last 30 minutes to an hour. There's minimal pre-hearing paperwork—no formal statement of case from HMRC, no document exchange process. Don't let "basic" mislead you. The hearing may be less formal, but the decision is just as binding.

Standard And Complex (Full Hearing)

Standard and Complex cases involve a fuller process: HMRC's statement of case, document exchange, witness statements, skeleton arguments, and a hearing bundle. The hearing itself is more structured, with opening submissions, evidence, cross-examination, and closing arguments. Standard hearings typically last half a day to a full day. Complex hearings can run to several days.

Complex cases carry the additional possibility of costs being awarded against the losing party, unless you opted out within 28 days of allocation.

If you're in a Default Paper case, focus on the evidence sections below. If you're in Basic, focus on evidence and the hearing itself. If you're in Standard or Complex, all of it applies.

Who Has To Prove What

Before you prepare a single document, you need to understand the burden of proof. This is the single most important legal concept for your hearing, and it determines what you need to show the tribunal.

Assessment Appeals

If you're appealing a tax assessment—including a closure notice after an enquiry—the burden is on you to show the assessment is wrong. Under section 50(6) of the Taxes Management Act 1970, if the tribunal doesn't decide you've been overcharged, "the assessment or statement shall stand good." The assessment is presumed correct until you displace it with evidence.

As the Upper Tribunal confirmed in Qolaminejite v HMRC [2021] UKUT 118 (TCC): "The burden of proof to displace a tax assessment rests on a taxpayer." This doesn't mean you need a barrister's brief. It means you need to explain, clearly and with supporting documents, why the numbers HMRC arrived at are wrong.

Penalty Appeals

The burden in penalty cases splits differently. For penalties based on inaccuracies in tax returns (under Schedule 24 of the Finance Act 2007), HMRC bears the burden of proving the inaccuracy was careless or deliberate. It isn't for you to prove you were careful—HMRC must prove you weren't.

If you're claiming a reasonable excuse for a late filing or payment penalty, the burden shifts back to you. You need to show that you had a genuine reason for the default.

If HMRC is alleging penalties for deliberate behaviour, the burden is on them. They must prove on the balance of probabilities that you knowingly provided an inaccurate document.

The Standard Of Proof

All tax tribunal cases are decided on the balance of probabilities—not beyond reasonable doubt (that's the criminal standard). You need to show that your version of events is more likely than not.

What This Means In Practice

The tribunal won't simply take your word for it—or HMRC's. In Brown v HMRC [2024] UKFTT 245 (TC), an unrepresented appellant appeared on a High Income Child Benefit Charge case. After the hearing, the tribunal itself identified a gap in HMRC's evidence—HMRC hadn't shown who made the assessment—and invited further submissions.

The judges don't just sit passively. They engage with the evidence and ask their own questions.

But that active approach works best when you've given the tribunal something to work with.

Building Your Case

Gathering Your Evidence

Start with the documents. Contemporaneous documentary evidence—letters, emails, bank statements, invoices, contracts, tax returns, HMRC correspondence—is almost always more persuasive than recollection. Events in tax disputes often happened years ago, and memories fade. Documents don't.

Here's a practical checklist of documents to gather:

HMRC's decision letter and any penalty notices
Your appeal letter and HMRC's acknowledgment
Review correspondence—if you went through an HMRC internal review, the review conclusion letter is important evidence
Financial records—bank statements, invoices, receipts, contracts, payslips, or accounts that support your position
Tax returns and any amendments
Correspondence with HMRC—every letter, email, and record of phone calls (including dates and what was discussed)
Professional advice—letters or emails from your accountant or tax adviser, if relevant
Any other documents that support your version of events

The tribunal can admit evidence that a civil court wouldn't—the rules of evidence are flexible under Rule 15 of the Tribunal Procedure Rules—but evidence that arrives late or ignores the tribunal's directions can be excluded.

Preparing A Hearing Bundle

A hearing bundle is a paginated, indexed collection of all documents both sides will refer to at the hearing—the shared evidence file that everyone works from.

Who prepares the bundle? It depends on your case category (ARTG8535):

Default Paper and Basic: HMRC prepares the bundle
Standard (simpler cases): HMRC prepares the bundle
Standard (more involved cases) and Complex: The appellant prepares the bundle

The tribunal's directions will tell you who's responsible. If it's you, here's what the bundle should include:

All documents both sides intend to rely on
Relevant legislation
An index or table of contents with a brief description of each document
Consistent page numbering throughout
Documents in chronological order where possible

The FTT has published guidance on preparing PDF bundles. Key requirements: text must be readable and searchable (use OCR processing), the index should be hyperlinked, and page numbering must be consistent. The bundle is typically due five to six weeks before the hearing. Don't send it to the tribunal venue or to individual judges—send it to the Central Processing Centre or upload via the Document Upload Centre.

Witness Statements

Witness statements are typically directed in Standard and Complex cases. In Basic cases, they're usually not required—you'll give your evidence orally at the hearing.

If you're directed to prepare a witness statement:

You're usually your own main witness. Your statement should cover what happened, when, and why.
Stick to facts within your own knowledge. Don't offer opinions on what the law says—that's for your skeleton argument. Don't speculate about what HMRC was thinking. Just describe what happened.
Use numbered paragraphs and a chronological narrative. Start at the beginning and work through the events in order.
Be comprehensive. Your statement should contain all the facts you want the tribunal to hear. New evidence raised for the first time at the hearing risks being excluded.
Sign it with a statement of truth: "I believe the facts stated in this witness statement are true."

At the hearing, your statement is "taken as read"—the tribunal will have read it in advance. You won't read it out. Instead, you may be asked questions by HMRC's representative (cross-examination) and by the tribunal itself. Other people can also give witness statements—your accountant, a family member, or anyone with direct knowledge of relevant facts—but each witness should speak only to what they personally know.

Skeleton Arguments

In Standard and Complex cases, the tribunal may direct both sides to prepare skeleton arguments—written summaries of each party's case, exchanged two to four weeks before the hearing.

If you're unrepresented, don't panic. The tribunal knows you're not a lawyer. Focus on three things:

What happened—the key facts of your case
Why HMRC got it wrong—your argument on each disputed issue
What evidence supports your position—references to specific documents in the bundle

Keep it concise and use numbered paragraphs. If you're relying on specific legislation or tribunal decisions, mention them—but you don't need a fully formatted legal brief. Your skeleton argument builds on your grounds of appeal—the grounds set the scope, and the skeleton argument develops the argument in more detail.

Before Your Hearing

Directions And Deadlines

The tribunal issues directions—procedural instructions telling each party what to do and when. These aren't suggestions. Failing to comply can lead to your appeal being struck out under Rule 8 of the Tribunal Procedure Rules.

The tribunal can also issue "unless" orders—directions that your case will be automatically struck out if you don't comply by a deadline. In HMRC v Breen [2023] UKUT 252 (TCC), the Upper Tribunal upheld the automatic strike-out of Mr Breen's appeal after he failed to produce documents as directed—and overturned the FTT's attempt to reinstate the case, citing his history of non-compliance.

If the tribunal tells you to do something by a certain date, do it. If you genuinely can't comply in time, apply for an extension before the deadline passes.

Exchanging Documents With HMRC

In Standard and Complex cases, Rule 27 of the Tribunal Procedure Rules requires each party to send a list of documents they have and intend to rely on, within 42 days of HMRC's statement of case. This isn't as wide as civil court disclosure—you only list documents you intend to rely upon. But don't withhold obviously important material.

In Basic cases, there's no formal document exchange. Bring your supporting documents to the hearing and be prepared to share copies.

Practical Arrangements

Hearings take place at tribunal venues (London, Birmingham, Manchester, Edinburgh, and others) or by video. For video hearings, you'll need a reliable internet connection, a camera and microphone, and a quiet space. Have your bundle available on a second screen or printed out. For in-person hearings, arrive early and allow time for security. You can bring a friend, family member, or adviser for support.

If you have any accessibility needs, contact the tribunal as early as possible. You'll receive at least 14 days' notice of the hearing date under Rule 31 of the Tribunal Procedure Rules. If you can't attend, apply to postpone under Rule 5(3)(h)—don't simply fail to turn up.

The Day Itself

Who's In The Room

At a First-tier Tribunal hearing, you'll typically see:

The judge—a legally qualified tribunal judge who chairs the hearing and makes the decision
A specialist member (in some cases)—a professionally qualified member with tax or accountancy expertise, who sits alongside the judge. Not all hearings have one; simpler cases may be heard by a judge alone
HMRC's representative—usually a caseworker or litigator, sometimes a barrister in larger cases
A clerk (in some hearings)—who handles administrative matters
You—with or without a representative, friend, or supporter

Hearings are public under Rule 32 of the Tribunal Procedure Rules, though in practice, observers at FTT tax hearings are rare.

Courtroom Etiquette

The tribunal is less formal than a court, but a few conventions help:

Address the judge as "Sir" or "Madam" (or simply "Judge"). You don't need to say "Your Honour"—that's for county courts.
Stand when the judge enters and leaves the room. Otherwise, stay seated while speaking.
Dress respectfully—business or smart-casual is fine. There's no requirement for a suit, but avoid anything too casual.
Wait your turn. Don't interrupt HMRC's representative or the judge. You'll have your chance to speak.

The tribunal won't penalise you for not knowing these conventions—but following them helps you come across as prepared and serious.

Lay Representatives

Under Rule 11 of the Tribunal Procedure Rules, you can appoint someone who isn't a lawyer to act as your representative—a friend, family member, or accountant. They can speak on your behalf, ask questions, and make submissions. You'll need to file form T239 to authorise them. This is more than just bringing someone for moral support—a lay representative can actively participate in the hearing.

Handling Cross-Examination

When HMRC's representative questions you, keep these points in mind:

Listen to the full question before answering. Don't rush.
Answer only the question asked. Don't volunteer extra information—it may open up new lines of questioning.
If you don't understand a question, say so. The judge can help rephrase it.
If you don't know or can't remember, say that honestly. It's better than guessing.
Stay calm. Cross-examination can feel confrontational, but it's a normal part of the process. The judge is watching how both sides conduct themselves.

You can also ask questions of HMRC's witnesses. Focus on facts that support your case—don't argue with the witness or make speeches.

The Running Order

While the exact format varies, most hearings follow this pattern:

Introductions and housekeeping. The judge confirms who's present and deals with any preliminary matters.
Opening submissions. You briefly outline your case. HMRC does the same. In simpler cases, the judge may skip openings and go straight to evidence.
Evidence. Witness statements are taken as read. You may be asked to confirm your statement and then face questions.
Cross-examination. HMRC's representative may ask you questions about your evidence. You can ask questions of HMRC's witnesses too.
The tribunal's questions. The judge (and specialist member, if there's one) may ask their own questions of any witness—including you.
Closing submissions. Both sides summarise their arguments.

The tribunal will guide you through and tell you when it's your turn to speak.

What The Tribunal Expects From You

Three things matter above all else:

Attend. If you don't turn up, the tribunal can proceed without you under Rule 33 of the Tribunal Procedure Rules and decide the case in your absence. In Wheeler v HMRC [2019] UKFTT 336 (TC), the appellant (who was unrepresented) failed to attend two hearings and provided no supporting evidence. The tribunal found his conduct unreasonable and awarded HMRC costs of £4,695 on top of the penalties he was appealing. Not attending is one of the most damaging things you can do.

Engage honestly. Answer questions directly. If you don't know the answer, say so. If you can't remember, say that. The tribunal is looking for honesty, not perfection. Trying to bluff or evade questions undermines your credibility on everything else.

Cooperate with the process. Comply with directions. Provide your documents on time. Respond to the tribunal's correspondence. Under Rule 2(4) of the Tribunal Procedure Rules, you have a duty to help the tribunal further the overriding objective. Cooperation isn't optional.

What The Tribunal Will Do For You

The overriding objective in Rule 2 of the Tribunal Procedure Rules requires the tribunal to deal with cases "fairly and justly"—avoiding unnecessary formality and ensuring parties can participate fully. For unrepresented appellants, this means:

The judge will explain the process as you go
Procedural rules are applied flexibly—you won't be penalised for not knowing courtroom conventions
The tribunal may identify issues or gaps in the evidence and ask questions to clarify them (as happened in Brown v HMRC)
HMRC has a duty of candour—when appearing against an unrepresented party, HMRC is expected to draw all relevant case law to the tribunal's attention, not just the cases that help their side

But there are limits. The tribunal will make reasonable allowances, but it won't run your case for you. You still need to present your evidence and make your arguments. The flexibility is about procedure, not substance—it means the judge won't penalise you for not knowing courtroom etiquette, not that the judge will build your case on your behalf.

Common Mistakes To Avoid

Not attending the hearing. This is the single biggest mistake. If you can't attend, apply to postpone. Don't just stay away.

Not producing evidence. The tribunal decides based on what's in front of it. If you don't provide bank statements, invoices, or other documents that support your case, the tribunal has nothing to work with—and the burden of proof means the assessment stands.

Raising entirely new arguments at the hearing. Arguments should be in your grounds of appeal, your reply, or your skeleton argument. Springing something new on the day risks an adjournment or the tribunal excluding it.

Ignoring the burden of proof. For assessment appeals, it's your job to show the numbers are wrong. Saying "HMRC haven't proved their case" isn't enough if the burden is on you.

Being emotional instead of factual. It's natural to feel frustrated about an HMRC decision. But the tribunal needs facts and evidence, not expressions of feeling.

Ignoring directions. Every direction has a deadline. Missing one can lead to strike-out.

After The Hearing

The tribunal won't usually give you a decision on the day. Decisions are typically reserved—the judge takes the evidence away, considers it, and issues a written decision later. For simpler cases, this might take a few weeks. For more involved cases, it can take several months.

If the decision notice doesn't include full written reasons, you can request them within 28 days. This is important if you're considering an appeal to the Upper Tribunal, because you'll need to identify a specific legal error in the tribunal's reasoning. Our guide to what happens after your tax tribunal decision covers the full post-decision process—including setting aside, the Upper Tribunal appeals route, and the costs risk of going further.

The overall timeline from filing to decision is typically 6-12 months, though the time between the hearing and the written decision is usually shorter—typically weeks to a few months. Our guide to the complete timeline of a UK tax dispute maps the full journey.

Preparation Checklist

Default Paper Cases

[ ] Read HMRC's statement of case carefully
[ ] Prepare your written reply within 30 days
[ ] Include all supporting documents with your reply
[ ] Consider whether to request an oral hearing
[ ] Keep copies of everything you send

Basic Cases

[ ] Gather all documents that support your case
[ ] Prepare copies for the tribunal and HMRC
[ ] Know your key arguments—what happened and why HMRC is wrong
[ ] Test your video connection if the hearing is remote
[ ] Attend the hearing

Standard And Complex Cases

[ ] Read HMRC's statement of case and identify agreed/disputed facts
[ ] Prepare your list of documents within 42 days of the statement of case
[ ] Prepare your witness statement (factual, chronological, signed with statement of truth)
[ ] Prepare or contribute to the hearing bundle (check who's responsible)
[ ] Prepare your skeleton argument (issues, arguments, evidence references)
[ ] Exchange documents and skeleton arguments by the directed deadlines
[ ] Attend the hearing with your bundle available
[ ] Be ready to answer questions on your evidence