Guidance

First-Tier Tribunal (Tax Chamber) General Guidance on Appeals

Published 2021-06-22Last updated 2022-07-20

Correspondence

Since the outbreak of the pandemic, the Tribunal’s main form of communication has become email. The Tribunal expects all parties to communicate with the Tribunal by email. If you are unable to communicate with the tribunal by email, you must make this clear to the Tribunal when submitting your appeal.

Please see attachment below for further information.

Related guidance 5

Other guidance whose text is closest in subject to this document, found by similarity of wording rather than by citation.

First-Tier Tribunal (Tax Chamber) COVID-19 Frequently asked questions2022-07-13
Upper Tribunal (Administrative Appeals Chamber): Guidance for Appellants on appeals of interim decisions2023-09-20
First-tier Tribunal (Tax Chamber) guidance – oral evidence from abroad2025-06-03
Practice Direction for the First-tier Tribunal Tax Chamber: Allocation Of Cases To Categories In The Tax Chamber2022-10-14
First-Tier Tribunal (Tax Chamber) Practice Direction - Witness Summonses and Orders to Produce Documents2022-08-02