First-tier Tribunal (Tax Chamber) deadline

Tax Tribunal written-reasons request deadline guide

Where a Tax Chamber decision notice gives no findings and reasons, or summary reasons only, a party seeking full written findings and reasons must normally apply within 14 days after the Tribunal sent or otherwise provided the notice.

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Rule reviewed 7 August 2026

At a glance

What this source guide covers

Period: 14 days
Trigger: Date the Tribunal sent or otherwise provided the decision notice
Direction: Forward from the decision-notice date
Counting method: First check whether the notice already contains full written findings and reasons. Rule 35 makes this request a condition before a rule 39 permission application where reasons are not already available.

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 date the tribunal sent or otherwise provided the decision notice. The calculator applies first check whether the notice already contains full written findings and reasons. rule 35 makes this request a condition before a rule 39 permission application where reasons are not already available. and a tax chamber act due on a non-working day can be done on the next working day under rule 12. the page stays a guide because the reasons supplied with the notice determine whether this route is available. before it shows the cited output and the checks that may change it.

Calculation basis

How the date is counted

First check whether the notice already contains full written findings and reasons. Rule 35 makes this request a condition before a rule 39 permission application where reasons are not already available.

A Tax Chamber act due on a non-working day can be done on the next working day under rule 12. The page stays a guide because the reasons supplied with the notice determine whether this route is available.

Check before use

Exceptions and matter facts

Rule 35 does not apply where the Tribunal has already given reasons, whether summary or full, orally at a hearing.
Check the decision notice and any directions before treating a request for reasons as the next procedural step.

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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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