# The Tribunal Procedure and Employment Tribunal Procedure (Amendment) Rules 2026, Rule 4: Amendments to the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009


(1) The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 are amended as follows.
(2) In rule 35 (notice of decisions and reasons)—
(a) in paragraph (2) (time limit for the Tribunal to provide a decision notice)—
(i) for “within 28 days” substitute “, as soon as reasonably practicable”;
(ii) omit “, or as soon as practicable thereafter”;
(b) in paragraph (3) (provision of findings of fact and reasons) for “Unless each party agrees that it is unnecessary, the” substitute “The”;
(c) after paragraph (3) insert—
“(3A) Paragraph (3) does not apply where the Tribunal has given reasons for the decision, whether summary or full, orally at a hearing.”;
(d) in paragraph (5) (time limit for receipt of application for full written findings and reasons) for “28 days” substitute “14 days”;
(e) in paragraph (6) (time limit for the Tribunal to send a full written statement of findings and reasons)—
(i) for “within 28 days” substitute “as soon as reasonably practicable”;
(ii) omit “, or as soon as practicable thereafter”.

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Source: https://www.legislation.gov.uk/uksi/2026/115/rule/4 (the official version)
Page: https://openlegislation.uk/tribunal-procedure-and-employment-tribunal-procedure-amendment-rules-2026/rule-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.