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HMRC internal manual

Appeals reviews and tribunals guidance

Review and appeals for direct taxes: Appealing against a decision: Customer appeals then notifies appeal to tribunal

If the customer appeals and then notifies their appeal to the tribunal without having asked for a review, the decision maker should send the case papers relating to the disputed decision to the appropriate tribunals caseworker team, either within the relevant Appeals Unit or business stream.

The tribunals caseworker will then prepare the case for tribunal, see ARTG8430