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HMRC internal manual

Appeals reviews and tribunals guidance

First-tier and Upper Tribunals: Preparing for tribunal: Multiple parties and / or multiple appeals

In certain circumstances, when HMRC issue an appealable decision, anybody named within the decision has a right to ask the tribunal to decide the matter. For example, where we issue a decision under Section 8 Social Security Contributions (Transfer of Functions, etc.) Act 1999 (Great Britain) or article 7 of the Social Security (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (SI 1999 No 671), where workers/employees are involved, usually both the engager/employer and workers/employees have a right of appeal.

Where any of those named in decisions appeal, the tribunals caseworker should ask the tribunal to direct that all appeals related to this decision be consolidated or heard together under rule 5(3)(b). In doing so, the tribunals caseworker should provide details of the additional appeals to assist the Tribunals Service in identifying the additional appeals.