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HMRC internal manual

Appeals reviews and tribunals guidance

HM Revenue & Customs
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Applications to the tribunal: Introduction

In addition to right of appeal, tax law gives HMRC and customers rights to make certain applications and other references to the tribunal.

Examples of HMRC applications and references include

  • Sch 36 FA 2008 applications where approved by the tribunal
  • applications for third party information notices where identity of the customer is unknown (Para 5 (1) and (2) Sch 36 FA 2008)
  • applications for approval for an HMRC inspection (Para13(1) Sch 36 FA 2008)
  • applications for daily penalties where there has been a continuing failure to make a return (S93(3) TMA 1970)
  • proceedings for penalties under s100C TMA 1970
  • referrals of a clearance application (such as under S138 TCGA 1992 where the customer can require HMRC to forward all the relevant papers and the tribunal can make a ruling effective as if made by HMRC)
  • S703 ICTA 1988 and S697 ITA 2007 applications
  • Land Registry Proprietors’ Register Applications (Rules 140 and Schedule 5 of the Land Registry Rules SI 1417/2003)

In addition, in certain circumstances HMRC can apply to the Upper Tribunal for a tax related penalty (para 50(2) Sch 36 FA 2008), see ARTG7540.

The First-tier Tribunal will also consider applications made by customers. For example

  • applications for first and third party information notices (Para 3 Sch 36 FA 2008)
  • application for HMRC to carry out a late review in relation to a restoration decision (Section 14A of FA 1994), see ARTG6250 
  • application for a late notice of a direct tax appeal to HMRC to be accepted (direct taxes ARTG2240) (Section 49 TMA)
  • application for a late indirect tax appeal (e.g. Section 83G(6) VATA 1994), to be accepted
  • application for a tribunal decision where HMRC have refused an application for hardship ( Section 84(3B)(b) VATA 1994)
  • application to determine or apportion market value (regulation 9 SI 1967/149)
  • application for a tribunal decision where HMRC have not agreed an appellant’s application for postponement (Section 55(3)(b) TMA).

HMRC can also make a joint application with the customer to the tribunal for it to decide any question arising in connection with the subject matter of an enquiry into the customer’s IT (Section 28ZA(1) TMA) or CT (PARA 31a, Schedule 18, FA 1998) Self Assessment return, see ARTG7555.

Some of these applications may accompany a tribunal appeal (e.g. applications for postponement, hardship, permission to make a late appeal) while some are not connected with any appeal.

The tribunal rules use the term ‘originating application or reference’ for applications, etc which are not connected with an appeal.

See ARTG7540 for guidance about making an HMRC application to the tribunal.

See ARTG8240 for more about applications for permission to make a late appeal, and ARTG8250 for postponement applications and ARTG8260 for hardship applications.

There is no right of appeal against certain tribunal decisions on applications, including decisions on

  • Sch 36 FA 2008 applications
  • Hardship
  • Postponement
  • Late appeals
  • Closure applications.