Filing & Compliance · Tax Year 2026-2027
Tax Appeal Deadline Calculator
Enter the date an order was served and see the filing deadline for every appeal forum, plus the Section 221 rectification deadline.
Step by step
How the deadlines are worked out
Enter the order-served date
The date you (or your representative) received the order.
See the Commissioner (Appeals) deadline
Usually the first forum, due within 30 days.
See the Tribunal and High Court deadlines
For if the case proceeds further.
Check the rectification deadline
A separate 5-year window for correcting clear mistakes.
Reading the result
The clock runs from service, not from the date on the order
Orders are frequently dated some time before they reach the taxpayer. The appeal period runs from the date the order was served on you, which is why this asks for that date rather than the one printed at the top of the document.
Keep whatever proves it: the envelope, the courier slip, the IRIS notification timestamp. If the deadline is ever disputed, the date of service is the fact in issue, and the person who can evidence it is in a much better position.
Late is not always fatal, but it is never free
An appeal filed out of time can be admitted if the delay is condoned, but condonation is discretionary and has to be applied for with a reason the forum accepts. Being busy is not usually one. Treat the deadline as hard.
Appealing does not stop recovery
Filing an appeal does not, by itself, suspend the demand. Recovery can continue while the appeal is pending unless a stay is separately sought and granted. Taxpayers who assume the appeal freezes everything sometimes find the money has already been recovered from a bank account.
The appeal fee calculator covers what each forum charges.
Where this stops
It counts days from the date you enter. It cannot tell you whether an order was validly served, which is itself a live issue in many appeals.
FAQs
Tax appeal deadline FAQs
What deadline applies to a first appeal?
An appeal to the Commissioner (Appeals) under Section 127 is generally due within 30 days of service of the order being appealed.
What about the Appellate Tribunal?
A further appeal to the Appellate Tribunal Inland Revenue under Section 131 is generally due within 30 days of service of the Commissioner (Appeals) order.
What about a reference to the High Court?
A reference to the High Court under Section 133 lies on a question of law only and must be filed within 60 days of the Tribunal's order (Finance Act 2025 extended it from 30 days).
What is the Section 221 rectification deadline?
A mistake apparent on the record can generally be rectified within 5 years of the date of the order — separate from, and usually alongside, the appeal deadlines.
Related tools
Not sure which forum or fee applies?
Check the forum and filing fee based on your tax demand.
Open Tax Appeal Fee Calculator