In the case of Andy Irons Ltd v HMRC [2026] UKFTT 644 (TC), the FTT has struck out the appeal against decisions under Regulation 80 of The Income Tax (Pay As You Earn) Regulations (SI 2003/2682) and TMA 1970, s. 8 because the appellant had failed to notify HMRC of the appeal before notifying the FTT, and thus the FTT had no jurisdiction to hear the appeal. The Appellant had also applied for a stay, but, as the appeal had been struck out, the FTT judged that it was not necessary to consider this.
PROCEDURE – application for strike out – jurisdiction – requirement to notify HMRC
The FTT judged that:
“Section 31A TMA 1970 is headed ‘Appeals: notice of appeal’ and sets out the requirements for making an appeal. In relation to appeals made ‘under s. 31‘ it provides that notice of an appeal under s. 31 must be given in writing, within 30 days after the issue of the closure notice or making of the assessment and to the relevant officer of the board. In my view, for the reasons set out below, s. 31A TMA 1970 cannot be met by notifying an appeal to the Tribunal without first having notified HMRC.
Section 49D TMA 1970 is expressly engaged only where notice of appeal has already been given to HMRC. Its provisions are therefore predicated on an appeal having first been notified to HMRC in accordance with s. 31A.
Giving the words of the statute their ordinary meaning, the procedural options set out in s. 49D(2) TMA 1970— including the right to notify an appeal to the Tribunal — arise only once an appeal has been notified to HMRC. Those options are not available where no such notice has been given.
I therefore agree with the comments of Judge Redston in FlashFilm and find that the legislation provides that an appeal must be made to HMRC before an appeal can be notified to the Tribunal.
The Appellant did not notify its appeal in writing to HMRC as required by s. 49D(1) TMA 1970 prior to notifying the Tribunal and in those circumstances the Tribunal has no jurisdiction and HMRC’s application must be allowed.
The appeal is struck out under Rule 8(2)(a) of the Tribunal Rules.
As the appeal is struck out for want of jurisdiction, it is unnecessary to consider the application for a stay submitted on behalf of the Appellant on 2 July 2025.”
https://caselaw.nationalarchives.gov.uk/ukftt/tc/2026/644
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