First-tier Tribunal Tax Appeal: The 30-Day Deadline

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Quick answer: The First-tier Tribunal (Tax Chamber) is independent of HMRC. You appeal by sending a Notice of Appeal, normally within 30 days of HMRC’s decision or review conclusion, setting out the decision, your grounds and what you want.

If a statutory review hasn’t resolved things, the First-tier Tribunal (Tax) gives you an independent judge. The key document is your Notice of Appeal and grounds.

What is it?

An independent tribunal that decides tax disputes. You start by notifying your appeal (Notice of Appeal) to the tribunal.

Who needs it & when

Taxpayers whose appealable HMRC decision stands after (or instead of) a statutory review.

Deadlines & key rules

Notify the appeal within 30 days of the decision/review conclusion (late appeals need permission).
Categorised (Default Paper, Basic, Standard, Complex) — most penalty appeals are Basic/Default Paper.
Set out the decision appealed, your grounds, and the result you seek; attach the decision and key documents.

How to appeal it — step by step

Confirm the decision and the 30-day window.
Draft your grounds — why HMRC’s decision is wrong in fact/law.
Complete the Notice of Appeal and attach the decision + evidence.
Send to the tribunal; prepare for a paper decision or hearing.

How Chris helps

Tell Chris your case and Chris drafts your Notice of Appeal and grounds to a high, professional standard — you check, sign and submit. Not a law firm.

See it done — a tax tribunal appeal, drafted in minutes

A Notice of Appeal to the First-tier Tribunal (Tax), drafted to a high, professional standard — Chris builds it from your facts in minutes. Scroll the sample below.

DRAFTED BY CHRIS · sampleSCROLL ↓

NOTICE OF APPEAL — FIRST-TIER TRIBUNAL (TAX CHAMBER)

Appellant: Owen Davies · Decision appealed: penalty assessment dated 1 April 2026

Grounds of appeal

1. The appellant had a reasonable excuse for the late payment, namely a serious illness between 18 January and 9 February 2026, which HMRC did not accept on review.

2. The penalty is disproportionate given the tax was paid in full within three weeks of the deadline.

Result sought: that the penalty be cancelled.

The appellant asks that the appeal be dealt with on the papers.

Illustrative sample with fictional names and details. Chris drafts yours from your own facts; you check, sign and submit.

Draft your appeal →

Last reviewed: June 2026 · England & Wales (HMRC is UK-wide) · CIC No. 16566612 — not a law firm.

Contains public sector information licensed under the Open Government Licence v3.0.

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