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HMRC internal manual

Appeals reviews and tribunals guidance

First-tier and Upper Tribunals: Appeals to the tribunal: How does HMRC hear about an appeal to the tribunal

 When the customer notifies their appeal to the tribunal, the Tribunals Service Central Processing Centre, see ARTG8330, will tell the Clearing House, see ARTG8320, about the appeal.

The Clearing House will tell the tribunals caseworker, who will contact the decision maker and, if there has been a review, the review officer, and ask for the papers.

If it is clear from the papers that a specialist office or technical/policy specialist is taking the lead on the case, the tribunals caseworker/Solicitor’s Office will liaise with the specialist to decide who will be responsible for preparing and presenting the case at tribunal.

If it appears that a review of the decision appealed against is currently ongoing the tribunals caseworker should tell the Tribunals Service, who may strike out the appeal, see ARTG8340.