Guidance
Applications for Extension of Time: Practice Statement for First Tier Tribunal Tax Chamber
Published 2025-11-06Last updated 2026-02-03
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.
Related guidance 5
Other guidance whose text is closest in subject to this document, found by similarity of wording rather than by citation.
- Applications for permission to appeal in the Tax Chamber and Chancery Chamber: Updated May 20152022-07-20
- First-tier Tribunal (Tax Chamber) guidance – oral evidence from abroad2025-06-03
- FtT HESC Practice Guidance – Appeals Against Statements of Special Educational Needs (March 2018)2022-07-25
- Practice statement for the first-tier tribunal: Categorisation of tax cases in the Tax Chamber - extensions of provisional arrangements2022-07-06
- First-Tier Tribunal (Tax Chamber) Practice Direction - Witness Summonses and Orders to Produce Documents2022-08-02