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ARCHIVED: This guidance note is archived and is not maintained. It explains the ways in which the coronavirus pandemic affected the conduct and procedure of the Tax Tribunals. It is for background information only and is up to date as at 1 October 2021. For current information, see the Appealing an HMRC decision ― outline guidance note.

Appeals and applications to the First-tier Tribunal and Upper Tribunal were both significantly affected by the coronavirus pandemic. This guidance summarises the situation as at 1 October 2021. During the pandemic, the position was constantly changing. The Ministry of Justice provided regular updates and it remains advisable to check the Judiciary website for the most up-to-date position.

The Ministry of Justice published a webpage collating coronavirus advice and guidance. This includes ‘pilot’ practice directions, announcements and guidance. These practice directions are described as ‘pilot’ because they were introduced to deal with problems caused by the coronavirus-related restrictions, including lockdowns. Most of these practice