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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: HMRC does not accept the decision of the tribunal

If HMRC does not accept the decision of the First-tier Tribunal or Upper Tribunal and there is a right to appeal that decision, we must ask the decision making tribunal for permission to appeal against its decision. All applications for permission to appeal to the Upper Tribunal must be authorised by an SCS.

The tribunal will give permission if it thinks that a point of law has been identified for consideration by the Upper Tribunal (or relevant appellate court if the decision has been made by the Upper Tribunal).

In some circumstances we can also ask for the decision to be set aside, see ARTG8970.

There is no right of appeal against the tribunal’s decision to

  • review or not to review its earlier decision, see ARTG9010 
  • take no action in light of a review of its earlier decision
  • set aside its earlier decision, see ARTG8970, or
  • refer or not to refer a matter to the Upper Tribunal.

Some other decisions are not appealable - for example some decisions by the tribunal to approve the issue by HMRC of an information notice or penalty.

Where there are specific rules for particular types of decision you will find further guidance in the relevant manual for those cases, for example guidance on applications to the tribunal for approval of an information notice and penalties are in the Compliance Handbook at CH24000 and CH26000 respectively.

In some circumstances we can also ask for a decision to be set aside, see ARTG8970.

If the tribunal does not give permission to appeal, we can apply to the Upper Tribunal for permission (or the relevant appellate court if the decision was made by the Upper Tribunal).

In any case where HMRC wishes to appeal the decision of the tribunal, Solicitor’s Office will be responsible for taking the case further. If not already with them it is important that the case is submitted to them straightaway as any application for permission to appeal to the Upper Tribunal must be made within 56 days of the latest of the date the tribunal sent

  • full written reasons for its decision, see ARTG8910 
  • notification of amended reasons for, or correction of, the decision following a review, see ARTG9010, or
  • notification that an application for the decision to be set aside has been unsuccessful, see ARTG8970.