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HMRC internal manual

Appeals reviews and tribunals guidance

First-tier and Upper Tribunals: Appeals to the tribunal: Customer appeals with a postponement application (direct taxes)

The tribunal only considers postponement applications where they have been refused by HMRC and the customer applies to the tribunal to decide the matter.

Where a customer applies to the tribunal in relation to a postponement application, then it may be that either

  • they disagree with HMRC’s refusal of their postponement application, or
  • they may have applied to the tribunal by mistake instead of HMRC.Where HMRC have refused the application for postponement, see

ARTG2530 the decision maker will need to prepare HMRC’s case for tribunal.

If the customer has applied to the tribunal but had not previously applied for postponement when they appealed to HMRC, the decision maker should consider the application when it is received from the tribunal.

If the decision maker thinks the application is reasonable, they should write to the customer accepting the postponement application and tell the Tribunals Service that the postponement application has been accepted.