ARTG8535 - First-tier and Upper Tribunals: preparing for tribunal: preparation of documents for the tribunal

Where documents are to be provided to the tribunal, they are usually produced together in a folder, known as the ‘bundle’ of documents.

Rule 5(3)(i) of the First-tier Tribunal rules (SI 273/2009) says the tribunal can require a party to produce a bundle.

Who prepares the bundle?

The tribunal will usually serve directions in relation to bundles depending on the case category:

  • Default paper - prepared by HMRC
  • Basic - prepared by HMRC following a letter of direction from the tribunal
  • Standard, lower level - prepared by HMRC
  • Standard, higher level - prepared by the customer
  • Complex - the tribunal expects parties to agree how the bundle should be prepared and by whom, but would generally be in line with higher level standard case.

In Excise cases, Solicitors Office will normally prepare the bundle.

What the bundle should include

The bundle should include copies of all documents which we wish to provide in support of our case, together with those that the customer wishes to provide, it should not simply contain HMRC’s documents. The bundle should also include any other documents to be referred to during the hearing, such as copies of relevant legislation. Copies of relevant legislation should be included in a separate section of the bundle.

Once the bundle has been prepared, three further copies should be made.

If the copies of the bundle are to be sent to the tribunal in advance of the hearing, they should be sent to the Tribunals Service Central Processing Centre

HM Courts & Tribunals Service
First-tier Tribunal (Tax)
PO Box 14620
Birmingham
B16 6FR

Alternatively, we may bring the copies of the bundle too the tribunal on the day of the hearing.

Bundles must not be sent either to the tribunal venue or to an individual judge or tribunal member.