First-Tier Tax Tribunal

A First-Tier Tax Tribunal can be demanded by the taxpayer if they would like to challenge a decision made by HMRC.

The First-Tier Tax Tribunal handles appeals relating to :

If you have had a tax investigation and are not happy with HMRC’s conclusion, you can appeal by completing a First-Tier Tax Tribunal appeal form to authorise a representative and ask a tax judge to determine a dispute (notice of appeal).

Upper Tribunal

If you feel the First Tier Tax Tribunal decisions have been made incorrectly, you can also make an appeal to the Upper Tribunal.

First-Tier Tax Tribunal address:

First-Tier Tribunal (Tax Chamber)

PO Box 16972


B16 6TZ


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Where we are

124 City Road, London, EC1V 2NX


0203 965 3892

Tax Advisory UK

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