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HMRC internal manual

Appeals reviews and tribunals guidance

HM Revenue & Customs
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Applications to the tribunal: how to make an HMRC application

The decision maker must ensure that any necessary legal and operational requirements have been fulfilled before making an application.

Once it has been decided to make the application the decision maker must provide the tribunal with the information listed below.

The application must show

  • the name and address of the officer making the application
  • the name and address of our representative (if any)
  • the address where the Tribunals Service should send documents
  • the name and address of the respondent and respondents representative (if any)
  • the facts relating to the application or reference
  • the grounds for making the application
  • the result we seek.

If appropriate the application should also ask the Tribunals Service for the hearing to be in private using the following wording.

This application is made under Rule 21. This is a ‘without notice’ application in accordance with paragraph 4(e) of the Practice Direction ‘Categorisation of cases in the Tax Chamber’ Application is also made under Rule 6 for a direction under Rule 32 that the hearing be held in private on grounds that, if the hearing were to be held in public HMRC’s case may be prejudiced.

The decision maker should make a separate application for each customer, for example a separate application should be made for each of two directors of the same company, they should not be included on the same application.

Forms are available on SEES for use when making Section 93(3) and Sch 36 FA 2008 applications to the tribunal although a letter or other document containing the required information is acceptable.

There are no specific forms to use for making other applications to tribunal. These applications should be made in a letter, which must include the above information.

The decision maker should wherever possible give an estimate of the time the hearing of the application is likely to take place. They should also draw to the tribunal’s attention any unusual features of the application, for example if it is likely to need a lengthy hearing, the issues are particularly complicated, counsel will be appointed or witnesses will be called.

The completed form should be sent to the tribunal by post within the relevant time limit for making the application (if any) to

HM Courts & Tribunals Service
First-tier Tribunal (Tax)
PO Box 14620
B16 6FR

Applications should not be addressed personally to any judge or member of the tribunal.

If there is a time limit within which to make the application, and the application is sent after the relevant time limit for making the application has expired, the application must include a request for an extension to the time limit and give the reasons why the application was submitted late. The tribunal will decide whether to accept a late application.

Notifying the customer of an application to the Upper Tribunal under para 50 Schedule 36 FA 1998

Where the decision maker makes an application to the Upper Tribunal for a penalty under para 50 Sch 36 FA 2008 they should send it to

The Upper Tribunal Office
Finance and Tax Chamber
45 Bedford Square

They can also be contacted by phone on 0207 612 9700 or by email at:

The decision maker should also write and tell the customer that they are making a para 50 application.

In the letter, they should include the following information

  • date of penalty charged under para 39
  • nature of continuing offence that triggered the para 39 penalty
  • that they are applying to the Upper Tribunal for a further penalty to be imposed.

They should tell the customer that a hearing will be held, at which the tribunal will decide

  • whether a further penalty is to be imposed and, if so
  • the amount of that further penalty (but that the tribunal is required to take into account the amount of tax that has not been paid when deciding the amount of the penalty).

They should also tell the customer that they will be entitled to make representations at the hearing.