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HMRC internal manual

Appeals reviews and tribunals guidance

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HM Revenue & Customs
Updated
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First-tier and Upper Tribunals: Preparing for tribunal: Notice of hearing

The tribunal must give each party entitled to attend a hearing reasonable notice of the time and place of the hearing. It must also give them reasonable notice of any changes to the time and place.

‘Reasonable notice’ means at least 14 days. But the tribunal may give less than 14 days’ notice

  • if the parties agree, or
  • in urgent or exceptional circumstances.The Upper Tribunal may give notice of at least 2 working days for hearings for applications for permission to bring judicial review proceedings.