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3. Appeal to the tribunal

The tax tribunal is an external body; independent of the WRA. They'll listen to both sides before making a decision.

You can appeal to the tribunal if you:

  • disagree with our tax decision
  • disagree with the result of a review


You must appeal within 30 days from the date we issue our decision letter.

If you do not appeal by the deadline, you'll need to apply to the tribunal for permission to make a late appeal. We cannot give this permission.

If the tribunal concludes that you're subject to a penalty you must pay within 30 days of the date the appeal was settled.

For more information on this process, see further guidance on the tax tribunal.