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First-tier Tribunal (Tax Chamber) deadline

Tax Tribunal permission-to-appeal deadline guide

A Tax Chamber application for permission to appeal to the Upper Tribunal must normally be received within 56 days after the latest applicable decision notice, full written reasons, amended-reasons notification or unsuccessful set-aside notification sent by the Tribunal.

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Rule reviewed

At a glance

What this source guide covers

Period
56 days
Trigger
The latest of the rule 39(2) Tribunal communications that applies to the case
Direction
Forward from the latest applicable Tribunal communication
Counting method
Rule 39 supplies several alternative trigger events. Identify the latest applicable communication before counting the 56-day period.

Cited source guide

Check the rule before calculating a date

This route has a real deadline question and a current primary source, but it needs facts or time-counting treatment the existing calculator cannot faithfully collect yet. It deliberately does not generate a date.

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Worked check

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Example input
03/08/2026

Start with 03/08/2026 as the the latest of the rule 39(2) tribunal communications that applies to the case. The calculator applies rule 39 supplies several alternative trigger events. identify the latest applicable communication before counting the 56-day period. and a tax chamber act due on a non-working day can be done on the next working day under rule 12, but the exact trigger must be checked first. before it shows the cited output and the checks that may change it.

Calculation basis

How the date is counted

Rule 39 supplies several alternative trigger events. Identify the latest applicable communication before counting the 56-day period.

A Tax Chamber act due on a non-working day can be done on the next working day under rule 12, but the exact trigger must be checked first.

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Exceptions and matter facts

  • For a preliminary-issue decision, the Tribunal may direct that time runs from the later decision disposing of all issues.
  • A late application must include an extension request and reasons. A set-aside notification starts time only where the set-aside application itself was in time or validly extended.

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Deadline Engine is calculation software, not legal advice. Check the current rule, any order and the facts before adding a date to your diary.

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Continue with the right procedure

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