Appeals reviews and tribunals guidance

ARTG8320 - First-tier and Upper Tribunals: preparing for tribunal: role of the Clearing House

The Clearing House is the single HMRC contact point with the Tribunals Service for initial notification of tax appeals and applications.

The Clearing House receives notifications of appeals and applications from the Tribunals Service and identifies where in HMRC to send them, on the basis of information contained in the customer’s appeal and the relevant HMRC decision notice, which should always be attached to the appeal.

The Clearing House will not enter into correspondence within HMRC about a case. If the appropriate Appeals Unit or allocation group cannot be identified, or the customer’s intentions are not clear, the Clearing House will refer the communication to the relevant business area to trace the decision maker or contact the customer, as appropriate

The Clearing House should be invisible to the customer unless, exceptionally, it needs to make contact with the customer to correct problems with the notification.