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HMRC internal manual

Appeals reviews and tribunals guidance

First-tier and Upper Tribunals: Preparing for tribunal: Role of the Tribunal Service Central Processing Centre

The Central Processing Centre (CPC) in Birmingham is the Tribunals Service’s single point of contact for HMRC tax appeals and applications.

Appeals and applications are allocated to a category; see ARTG8350, by the CPC.

For Default Paper, see ARTG8370 and Basic cases, see ARTG8380, the CPC is responsible for the administration of the appeal or application.

Following categorisation, most Standard cases and all Complex cases, see ARTG8390, will be administered by one of the Tribunals Service’s other offices at London, Manchester or Edinburgh.

Either the CPC or one of the other offices will liaise with the judiciary and the parties to make arrangements for the case to be dealt with by the tribunal.