Tax Tribunals

Tax Tribunals

Tax tribunals in the UK are independent judicial bodies that resolve disputes between taxpayers and HMRC (His Majesty’s Revenue and Customs). If you disagree with a tax decision made by HMRC such as an assessment, penalty, or refusal of a claim you can appeal to a tax tribunal.

Here’s a breakdown of what tax tribunals are and how they work:

What Is a Tax Tribunal?

  • A tax tribunal is not part of HMRC.
  • It’s part of the First-tier Tribunal (Tax Chamber) and, in some cases, the Upper Tribunal (Tax and Chancery Chamber)
  • Its job is to resolve disputes fairly and impartially

Types of Tax Tribunals

There are two main levels:

First-tier Tribunal (Tax Chamber)

  • Hears most appeals against HMRC decisions.
  • Examples of what it handles:
  • Income Tax
  • Corporation Tax
  • VAT
  • PAYE
  • Penalties
  • Capital Gains Tax
  • Panels may include legal and financial experts, depending on case complexity.
  • It's usually the **first step** in the appeals process.

Upper Tribunal (Tax and Chancery Chamber)

  • Hears appeals on points of law from the First-tier Tribunal.
  • Can set legal precedents.
  • More formal and often involves legal representation.

Common Disputes Heard in Tax Tribunals

  • Incorrect tax assessments
  • Disallowed expense claims
  • VAT refunds or penalties
  • IR35 status disputes
  • HMRC refusals of reliefs or allowances

Tax Tribunal Process

• Internal Review (optional): Before going to a tribunal, you can ask HMRC for a review by another officer.
• Submit an Appeal You must appeal to the tribunal (usually within 30 days of HMRC’s decision).
• Case Categorisation: Your case will be placed in one of these categories:

•  Default Paper (simple, decided on documents only)

• Basic

• Standard

• Complex

• Hearing (if needed): You can attend in person or online; you may represent yourself or have a legal adviser.

• Decision: The tribunal will make a binding judgment.

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