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HMRC internal manual

Appeals reviews and tribunals guidance

First-tier and Upper Tribunals: Preparing for tribunal: Consent orders

If the parties settled the matter before the tribunal they may apply to the tribunal for a consent order dismissing the proceedings.

This will happen rarely, and it would be more usual for settlement to take place under the provisions of S54 TMA 1970 or equivalent (direct taxes) or S85 VATA 1994 (indirect taxes) to apply.

The tribunal does not have to hold a hearing before making a consent order. Nor does it have to give any reasons for the order.

The order has the same effect as if the tribunal had made a decision on the appeal. So the tribunals caseworker should seek appropriate advice if necessary before agreeing to any request for a consent order.