Guidance
Appeal to the First-tier Tribunal (Tax) (T242)
This guide explains when you can appeal an HMRC decision on tax and how to bring an appeal to the First-tier Tribunal (Tax).
Documents
Details
You should also read the overview guidance on appealing to the tax tribunal.
Updates to this page
Published 1 April 2018
Last updated 9 October 2025
show all updates
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Replaced the PDF guide with an HTML guide
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Remove help with fees link. Fees do not apply to tax appeals.
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First published.