First-tier Tribunal (Tax)

Administered by HM Courts & Tribunals Service

• Appeal to the tribunal
• Lead case appeals

What we do

We’re responsible for handling appeals against some decisions made by HMRC relating to:

• Income Tax
• PAYE tax
• Corporation Tax
• Capital Gains Tax
• National Insurance Contributions
• Statutory Sick Pay
• Statutory Maternity Pay
• Inheritance Tax
• VAT
• Excise duty
• Customs duty

We also handle some appeals relating to goods seized by either HM Revenue and Customs or Border Force and against some decisions made by the National Crime Agency, and the Gambling Commission.

Tribunal information

• forms and further guidance
• hearing lists
• procedure rules
• published decisions
• complaints procedure
• presidential guidance and practice statements

Contact the First-tier Tribunal (Tax)

General enquiries

First-tier Tribunal (Tax Chamber)
PO Box 16972
Birmingham
B16 6TZ
United Kingdom

Email

taxappeals@justice.gov.uk

Telephone

0300 123 1024