Applications for Extension of Time: Practice Statement for First Tier Tribunal Tax Chamber

Updated January 2026

This Practice Statement was issued on 6 November 2025 (updated 26 January 2026) to give guidance to the Tribunal and to Tribunal users on the practice and procedure to be adopted in relation to applications for the extension of time to comply with any rule, practice direction or direction with immediate effect.

• You can download the document below.