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HMRC internal manual

Appeals reviews and tribunals guidance

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HM Revenue & Customs
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Applications to the tribunal: Categories of tribunal case

The Tribunals Service will allocate applications into one of four categories. The four categories, which are set out in the First-tier Tribunals Tax Chamber Rules (SI 273/2009) are Default Paper, Basic, Standard and Complex, see ARTG8350.

Applications and appeals falling within the Default Paper and Basic categories are listed in a Practice Direction and include the following:

  • Default Paper applications – s93(3) TMA 1970
  • Basic category applications - see ARTG8350.Applications will then be processed by the Tribunals Service Central Processing Centre in the same way as an appeal.

Once the tribunal has considered the application they will make a decision which may grant, refuse (or in some circumstances vary) the application.