Guidance
Work of the First-Tier Tribunal Tax Chamber
Published 2022-06-28Last updated 2026-10-09
Documents
The First-Tier Tribunal Tax Chamber is 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
The First-Tier Tribunal Tax Chamber also handles 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.
Tax Tribunals Users Group
Tax Tribunals Users Group (TTUG) meeting minutes (April 2026)