Guides - Tax Tribunal Help

Guides

Can You Appeal An HMRC Determination Or Dispute Your Tax Return?

You cannot appeal an HMRC determination, but filing your return replaces it, and you can dispute a return you have already filed by amending it or claiming overpayment relief. The deadlines for each, special relief if you are out of time, and which HMRC letters you can appeal.

Guides

What Is The Tax Tribunal? How The First-tier Tribunal (Tax Chamber) Works

The tax tribunal is not part of HMRC. Who decides your appeal, what the tribunal can and cannot do, what it costs, and how it differs from a court.

Guides

Do You Need A Representative At The Tax Tribunal? Free Help, Paid Options And Going It Alone

You do not need a lawyer to appeal to the tax tribunal: the rules let anyone represent you. A guide to going it alone, the free help that exists (and its limits), how to find and vet a paid adviser, and why the tribunal's Birmingham address does not mean a Birmingham adviser.

Guides

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

A box-by-box walkthrough of Form T240, the First-tier Tribunal (Tax) notice of appeal. What each section wants, which form you actually need, when a T239 is required, and the mistakes that get appeals sent back.

Guides

Goods, Car Or Cash Seized? Customs Seizure And Restoration Appeals

Border Force seized your alcohol, tobacco or car? There are two separate routes—and a one-month trap. Why the tax tribunal cannot order your goods back, when it can still help, and the deadline that closes first.

Guides

Accelerated Payment Notices And Follower Notices Explained

You've had an accelerated payment notice or follower notice and discovered there's no appeal to the tribunal. Here's what these notices are, why the law works this way, the 90-day clock, the penalties—and the limited ways you can still challenge them.

Guides

Making Tax Digital For Income Tax: What Sole Traders And Landlords Must Do Now

Making Tax Digital for Income Tax went live in April 2026. Find out if it applies to you, the four things it requires, how to claim an exemption if you genuinely can't go digital, and your appeal rights if you're already facing a penalty.

Guides

When HMRC Queries Or Delays Your VAT Registration

A V5 letter instead of a VAT number? HMRC's verification questionnaires decoded, the deadlines that bite, and why the tribunal can't fix delay.

Guides

Schedule 36 Information Notices: HMRC's Power To Demand Documents

A Schedule 36 notice compels documents and triggers escalating penalties. Here's what you can appeal, what you can refuse, and how to respond in time.

Guides

Postponing Payment During An Appeal: How Section 55 TMA 1970 Works

Filing a tax appeal does not automatically postpone payment—HMRC can still enforce the full amount. Here's how to apply for postponement under section 55, the 30-day deadline, and what happens to interest and penalties while you wait.

Guides

Discovery Assessments: When HMRC Can Reopen Your Tax And How To Challenge It

HMRC can assess additional tax years after you filed your return—but only if strict conditions are met. Here's what a discovery assessment is, when HMRC can and cannot make one, and the five grounds you can use to challenge it.

Guides

Appealing To The Upper Tribunal: How To Challenge A First-Tier Tribunal Decision

You can challenge a First-tier Tribunal decision at the Upper Tribunal—but only on a point of law, and the costs rules change fundamentally. If you lose, you will most likely pay HMRC's legal costs. Here's the full process, with every deadline and form you need.