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HMRC internal manual

Appeals reviews and tribunals guidance

Reviews and appeals for indirect taxes: Settlement of appeals: Withdrawal of appeal

A customer may tell the Tribunals Service that they wish to withdraw their appeal at any time until the appeal is decided. If so, they should do so in writing unless they do so orally during the hearing, see ARTG8460.

If a customer wishes to withdraw their appeal it will be treated as settled under the relevant legislation unless HMRC objects to its withdrawal within 30 days.

If the decision maker does not think the withdrawal is appropriate, for example we are seeking a tribunal decision to confirm an aspect of policy or practice, they should write to the customer within 30 days of the withdrawal to tell them that they object to the withdrawal of the appeal and send a copy to the Tribunals Service. But these cases are expected to be rare.