Free deadline calculator
Tax Tribunal deadline calculator
Tax appeal time limits, from HMRC decisions and review conclusions through to the First-tier Tribunal and Upper Tribunal.
England & Wales ยท Deemed service, clear days and bank holidays applied ยท Methodology
Periods are in calendar days from the date specified. If the deadline falls on a non-working day (Saturday, Sunday, or bank holiday), it extends to the next working day (Rule 12).
Deadlines this calculator covers
29 encoded deadlines, each cited to its rule.
Direct taxes โ appeal to FTTTMA 1970 s.31A
VAT appeal to FTTVATA 1994 s.83G
SDLT appeal to FTTFA 2003 Sch 10
IHT appeal to FTTIHTA 1984 s.222
Penalty appeal to FTTVarious (FA 2007 Sch 24, FA 2009 Sch 55/56)
Post-HMRC-review appeal to FTTTMA 1970 s.49G
HMRC statement of caseRule 25(1)
Appellant's reply to statement of caseRule 25(4)
Application to set aside a decisionRule 38(3)
Request for written reasonsRule 35
Permission to appeal to Upper TribunalRule 39(2)
Costs applicationRule 10(4)
Appeal (all tax types โ general)TMA 1970 s.31(1)
HMRC review acceptanceFA 2009 s.49C
HMRC review completionFA 2009 s.49E
FTT referral after HMRC reviewFA 2009 s.49G
HMRC assessment window (careful)TMA 1970 s.34
HMRC assessment window (careless)TMA 1970 s.36(1)
HMRC assessment window (offshore)TMA 1970 s.36A
HMRC assessment window (deliberate)TMA 1970 s.36(1A)
SA amendment windowTMA 1970 s.9ZA
HMRC enquiry windowTMA 1970 s.9A(2)
Penalty appeal (general)FA 2009 Sch 55-56
APN representationsFA 2014 s.222(2)
APN paymentFA 2014 s.223(4)
Follower notice actionFA 2014 s.208(8)
Permission to appeal to UT (expanded)FTT Rules r.39
SDLT filingFA 2003 s.76
SDLT enquiry windowFA 2003 Sch 10
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