What is the deadline for tax tribunal written reasons request?
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.
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
- Date the Tribunal sent or otherwise provided the decision notice
- Stated period
- 14 days
Worked source check
- Example input
- 03/08/2026
- Expected result
- No automated date. Check whether rule 35 applies before treating the 14-day request route as available.
The Tribunal gave a decision, but it is not confirmed whether reasons were already provided orally or in writing.
The guide preserves the rule 35 condition instead of assuming every decision creates a written-reasons request deadline.
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.
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.
Tax Chamber Procedure Rules 2009, rule 35. First-tier Tribunal (Tax Chamber) Rules 2009, rule 35(4) and (5). Tax Chamber Rules 2009, rule 35 checked 07/08/2026
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.
Deadline Engine is calculation software, not legal advice. Check the current rule, any order and the facts before adding a date to your diary.