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HMRC internal manual

Appeals reviews and tribunals guidance

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HM Revenue & Customs
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First-tier and Upper Tribunals: Preparing for tribunal: Customer provides new information before the hearing

Sometimes new information will be provided to HMRC during preparation for a tribunal hearing. Primary responsibility for considering new information at this stage rests with the decision maker, as it does at the review stage.

So the tribunals caseworker should send the new information to the decision maker to consider. But if the information is clear and its impact on the decision unambiguous the tribunals caseworker may

  • amend the decision without referring the case to the decision maker
  • write to the customer to tell them the amended decision, and
  • tell the decision maker what has taken place.

This could mean that the tribunals caseworker is able to settle the case by agreement, see ARTG8420, or vary the decision.

Where new information is provided we must consider it before the hearing (or before the tribunal considers the papers in a Default Paper case). So the tribunals caseworker should ask the decision maker if it is likely to take some time to consider the new information.

If so, the tribunals caseworker may need to ask the tribunal for an extension of time and/or for the hearing to be postponed or for consideration of the papers in a Default Paper case to be postponed, see ARTG8500.