What is the deadline for tax tribunal permission to appeal?
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.
Read the rule checklist
This page explains the cited rule. It does not generate an automated date. Check the trigger, service facts, time-counting treatment and any order before you use the period in your diary.
- Start point
- The latest of the rule 39(2) Tribunal communications that applies to the case
- Stated period
- 56 days
Worked source check
- Example input
- 03/08/2026
- Expected result
- No automated date. Identify the latest applicable Tribunal communication before counting the 56-day period.
The Tribunal has sent a decision notice and later reasons, but the latest applicable rule 39 communication is not yet identified.
The guide does not flatten rule 39’s alternative trigger events into one assumed date.
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.
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.
Tax Chamber Procedure Rules 2009, rule 39. First-tier Tribunal (Tax Chamber) Rules 2009, rule 39. Tax Chamber Rules 2009, rule 39 checked 07/08/2026
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.
Deadline Engine is calculation software, not legal advice. Check the current rule, any order and the facts before adding a date to your diary.