Appeal to the tax tribunal
If you have a hearing
You鈥檒l be told when and how the hearing will be held.
Your hearing may take place by phone, by video or in person. Read how to take part in a phone or video hearing.
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If you or your witness or representative is outside the UK and wants to give live video or audio evidence, contact the tribunal to request it. Tell the tribunal what country you, the witness or representative is in and what type of evidence is being given. You must do this as soon as possible.
Documents you鈥檒l need
The tribunal will ask you for copies of all documents relevant to your appeal (such as letters, invoices and accounts).
You might be sent a 鈥榖undle鈥� of documents before the hearing. This is usually by email, but you can request a paper copy. Your appeal acknowledgement letter will tell you how to do this.
You must have the 鈥榖undle鈥� of documents available during the hearing. This can be on your device, such as a laptop.
Who鈥檒l be at the hearing
You can represent yourself at the hearing or have a representative act on your behalf. This could be a legal adviser, tax adviser or accountant.
There will be a tribunal panel led by a judge. In some cases, the tribunal may appoint other panel members.
Representatives from the organisation whose decision you鈥檙e appealing may come to the hearing.
The hearing will be open to members of the public.
You can also ask any of the following people to the hearing:
- a representative, if you have one
- a friend, family member or colleague
- a witness, if you need one
If you鈥檙e having a video hearing, you鈥檒l need to tell the tribunal if any of these people are coming so they can be given access to the hearing.
The tribunal will not pay for any travel or accommodation costs to allow you or any of these people to attend the hearing.
If you cannot attend the hearing
If you cannot go to the hearing and do not have a representative to go on your behalf, you must contact both:
- the tribunal as soon as possible to explain why you cannot go
- the organisation whose decision you鈥檙e appealing (their contact details will be on your decision letter)
What happens at the hearing
You (or your representative) will present your case to the tribunal. You must explain:
- what has been agreed
- what you think is wrong
- what evidence you have to support you, like any documents or witnesses
Representatives from the organisation whose decision you鈥檙e appealing will present the case against you.
The representatives and the tribunal may also ask questions during the hearing.