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HMRC internal manual

Appeals reviews and tribunals guidance

First-tier and Upper Tribunals: Preparing for tribunal: Substitution and addition of parties to the proceedings

The tribunal can give a direction substituting a party to the proceedings if

  • the wrong person has been named as party, or
  • it needs to as there has been a change in circumstances since the start of the proceedings.Any person can apply to the tribunal to be added as a party. The tribunal can make any further directions flowing from their substitution or addition as it thinks appropriate.

If the tribunal refuses the party’s application it must consider whether to allow them to provide submissions or evidence to the tribunal (First-tier Tribunal only).