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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 hardship application (indirect taxes)

If the customer makes a hardship application when appealing to the tribunal, the Clearing House will send it to the Solicitor’s Office who will liaise with the decision maker and (if appropriate) the review officer and consider the hardship application in line with the guidance at ARTG3330 and ARTG3340.

The tribunal may consider a hardship application only where HMRC have refused it and the customer has asked the tribunal to decide the matter.

If the customer has applied to the tribunal but had not previously asked HMRC to consider their application for hardship, we should consider the application when it is received from the tribunal.

If we think the application is reasonable, we should write to the customer accepting the hardship application and tell the Tribunals Service that the hardship application has been accepted.