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General

As explained in A5.605, the First-tier Tribunal (Tax Chamber) is the first instance tribunal and so the majority of tax appeals commence in this tier. The First-tier Tribunal hears appeals against decisions by HMRC. However, it only has the jurisdiction to hear an appeal against an appealable decision¹.

The commentary below considers what types of decisions by HMRC are appealable for direct taxes. For a discussion of appealable decisions for indirect taxes, see De Voil Indirect Tax Service V5.404.

For a discussion of the jurisdiction of the First-tier Tribunal and the types of decisions that are not appealable, see A5.605.

Appealable decisions—overview

Legislation gives taxpayers the right of appeal against most HMRC decisions, including the following:

1. Ìý

   •ÌýÌýÌýÌý an amendment of a self assessment or partnership statement by HMRC

2. Ìý

   •ÌýÌýÌýÌý an assessment to tax which is not a self assessment where a return has been completed for the period covered by the assessment

3. Ìý

   •ÌýÌýÌýÌý the refusal or removal of gross payment status in construction industry scheme (CIS) cases

4. Ìý

   •