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HMRC internal manual

Appeals reviews and tribunals guidance

First-tier and Upper Tribunals: Outcome of the tribunal proceedings: HMRC accept tribunal decision

HMRC must take any steps necessary to give effect to the tribunal’s decision, regardless of any further appeal. See ARTG8930 about payment of tax following the tribunal’s decision.

If HMRC accepts the decision of the tribunal on an appeal and there is a right of appeal, the tribunals caseworker (direct taxes) or Solicitor’s Office (indirect taxes and restoration decisions) should allow 70 days from the date full written reasons were provided, see ARTG8910, to see whether the Tribunals Service tells HMRC that the customer has appealed.

If either

  • there is no right to appeal against the decision
  • there is a right of further appeal but the customer has not appealed within the time limit

they should takes the following steps

  • the tribunals caseworker or Solicitor’s Office as appropriate should update their records, tell the decision maker what the tribunal’s decision was and return the case papers to the decision maker
  • the decision maker should then close the case on the basis of the decision.

If the customer appeals the decision, see ARTG9000.

If HMRC does not accept the tribunal’s decision, see ARTG8990.