Use the making a reference form and guidance leaflet. Email or post the form to the tribunal and send a copy to the regulator. Make sure you explain why you think the regulator’s decision was wrong, and include a copy of its decision notice. Upper Tribunal (Tax and Chancery Chamber) 5th Floor Rolls Building Fetter Lane London EC4A 1NL DX: 160042 Strand 4 Email: uttc@hmcts.gsi.gov.uk Telephone: 020 7612 9730 Tribunal staff can give you general guidance on how the process works, but can’t give you legal advice.