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HMRC internal manual

Appeals reviews and tribunals guidance

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HM Revenue & Customs
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First-tier and Upper Tribunals: Outcome of the tribunal proceedings: Putting right clerical slips and accidental errors

The tribunal can, at any time, put right any clerical mistake or other accidental slip or omission in any decision, direction or document it has produced. It will do this by

  • writing to all parties to the proceedings telling them of the amendment, or
  • sending all parties a copy of the amended document, and
  • making any necessary amendment to any information published in relation to the decision, direction or document.