Appealing a decision through HM Courts and Tribunals Service

04 August 2017


HM Courts and Tribunals Service (HMCTS) provided an article for HMRC’s Tax Agent Blog with the details of the new online service.

The new HMCTS Tax Appeal Online service allows you to submit your appeal online. You can appeal against certain decisions made by HMRC about tax affairs and any penalties incurred.

You can appeal to the First-tier Tribunal which is independent of government and will listen to both sides of the argument before making a decision.

Before you appeal to the tribunal you may wish to consider Alternative Dispute Resolution (ADR). You can apply for ADR if you have stopped making progress in your dealings with HMRC.

Benefits of the new service include:

  • You can lodge an appeal and receive an acknowledgement with a reference number in one-step

  • The online appeal lodgement process provides an option to upload documents, saving on postal costs

  • The creation of  the ‘save and return’ function allows you to save and revisit an appeal lodgement if you need to find further information, allowing you to return to your application at a later date

  • The online lodgement service means your information is validated when you enter it onto the system, consequently applications are less likely to be rejected for incomplete or incorrect information


The process has not changed for Direct Tax appeals, for example Income Tax, PAYE tax, Corporation Tax, Capital Gains Tax, National Insurance contributions, Statutory Sick Pay, Statutory Maternity Pay, Inheritance Tax - you must appeal to HMRC first.