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HMRC internal manual

Appeals reviews and tribunals guidance

First-tier and Upper Tribunals: Appeals to the tribunal: Action by the decision maker when there is an appeal to the tribunal

When the decision maker hears that the customer has appealed to the tribunal, they should

  • check that the customer has already notified an appeal to HMRC (direct taxes)

    If the customer has not sent an appeal to HMRC, see [ARTG2430


  • check that there are valid grounds for the appeal

    If we consider the grounds for the appeal are not valid, see ARTG2170 for direct taxes, ARTG3150 for indirect taxes. Before taking any action to apply for the appeal to be struck out, see ARTG8340, the decision maker should contact a tribunal’s caseworker in their Appeals Unit (direct taxes) or Solicitor’s Office (indirect taxes) for advice.

  • check that the appeal was made within the time limit

    if the appeal was not made within the time limit, see ARTG2420 (direct taxes) and ARTG3160 (indirect taxes) about late appeals to the tribunal.

  • check that there is not a review currently ongoing, see ARTG4000 onwards

    If there is an ongoing review the tribunal does not have the jurisdiction over the appeal. The decision maker should contact the tribunal’s caseworker in their Appeals Unit (direct taxes) or Solicitors Office (indirect taxes) and explain the position. The tribunal caseworker will tell the Tribunal Service who will arrange for it to be brought before a judicial officer to be struck out.Once the decision maker has completed all these checks, they should liaise with the tribunals caseworker, following local procedures, and provide all necessary papers relating to the decision and any review to allow the tribunals caseworker or, for indirect taxes Solicitor’s Office, to consider whether the case should be defended at tribunal and, if appropriate, prepare the case for the hearing, see

ARTG8300 onwards.