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Guidance

Appeal to the First-tier Tribunal (Tax)

This guide explains when you can appeal an HMRC decision on tax and how to bring an appeal to the First-tier Tribunal (Tax).

Updates to this page

From:
HM Courts & Tribunals Service
Published:
1 April 2018
Last updated:
22 June 2026
Show all updates

  1. Fixed minor editing error - changed 14 days back to 28 days under the 'If you lose your case' sub heading

  2. Within English and Welsh attachment - "Ask for permission to appeal", 2nd paragraph, changed 28 days to 14 days as rule has changed.

  3. Added Welsh landing page and guidance

  4. Replaced the PDF guide with an HTML guide

  5. Remove help with fees link. Fees do not apply to tax appeals.

  6. First published.

Documents

How to appeal to the First-tier Tax Tribunal (T242)

HTML

Details

You should also read the overview guidance on appealing to the tax tribunal.

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