Tax and Chancery Chamber Rules, Orders, Practice Directions and Guidance

Updated June 2026

This page contains guidance, information and forms relating to the Tax and Chancery Chamber.

Practice Directions

Practice Direction for the Tax and Chancery Chamber of the Upper Tribunal: Electronic filing – CE-File (October 2023)

Procedure rules

Upper Tribunal procedure rules (external link).

Guidance

Guidance on remote participation in proceedings in the Upper Tribunal (PDF) – June 2026

Guidance on the publication of decisions in the Upper Tribunal (Tax and Chancery Chamber)

Guidance in the conduct of proceedings in the Upper Tribunal (Tax and Chancery Chamber), July 2023 (PDF)

First-tier Tribunal (Tax Chamber) General Guidance on Appeals

Applications for permission to appeal in the Tax Chamber and Chancery Chamber: Updated May 2015.

Tax Chamber of the First–tier Tribunal and the Tax and Chancery Chamber of the Upper Tribunal after 1 September 2009.

Composition of tribunals in relation to matters that fall to be decided by the Tax Chamber of the First-tier Tribunal and the Finance and Tax Chamber of the Upper Tribunal after 1 April 2009.

Delegation of functions to staff in relation to the Tax Chamber of the First-tier Tribunal and the Finance and Tax Chamber of the Upper Tribunal after 1 April 2009.

Forms and Standard Directions

Tax and Chancery Chamber forms (external link).

Standard directions to the parties for appeals in tax cases (May 2024) (PDF)

Help for users

Tax and Chancery Chamber Help for users

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