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HMRC internal manual

Appeals reviews and tribunals guidance

Updates: Appeals reviews and tribunals guidance

2016

published amendments

Review of direct and indirect taxes decisions: arranging for a review: disclosure of sensitive information
Redacted Text
redacted text
First-tier and Upper Tribunals: the tribunal hearing: disclosure of information
text redacted

published amendments

First-tier and Upper Tribunals: Outcome of the tribunal proceedings: Tax payable or repayable following the tribunals decision
Sentence above last paragraph amended
Sentence before last paragraph amended

published amendments

First-tier and Upper Tribunals: The tribunal hearing: Contents
New pages ARTG8665 and ARTG8670 added to the contents page
First-tier and Upper Tribunals: The tribunal hearing: Tribunals right to award costs - First-tier Tribunal
Amended throughout

published amendments

Standard paragraphs for use in Appeals, Review and Tribunals correspondence
Some links amended

published amendments

Reviews and appeals for direct taxes: appealing against a decision: telling the customer about the decision
link to the Compliance Accountants page required updating.

published amendments

Reviews and appeals for indirect taxes: Appealing against a decision or assessment: What decision can be appealed against
Error with 'next review' date

published amendments

Review of direct and indirect taxes decisions: Arranging for a review: Time limit for customer to accept HMRC's offer of review
Final sentence amended
Reviews and appeals for direct taxes: Appealing against a decision: Time limits for making an appeal
New second paragraph added under the Appeals sent to HMRC subheading
Reviews and appeals overview: Process for direct taxes
Amendments made throughout the page to clarify the 30 day period
Restoration decisions: appealing against a review decision: how a customer can appeal to the tribunal
Tribunals Service telephone number changed to 0300 123 1024
Reviews and appeals for indirect taxes: appealing against a decision or assessment: how a customer appeal to the tribunal
Tribunals Service telephone number changed to 0300 123 1024
Reviews and appeals for indirect taxes: appealing against a decision or assessment: customer appeals to the tribunal within the time limit
Tribunals Service telephone number changed to 0300 123 1024
Reviews and appeals for direct taxes: appealing to the tribunal: how a customer can notify an appeal
Tribunals Service telephone number changed to 0300 123 1024

published amendments

Applications to the tribunal: how to make an HMRC application
The sentence regarding Urgent applications......being emailed to Appeals 23 (SI Appeals) (SI) has been removed from the page
Review of direct and indirect taxes decisions: arranging for a review: disclosure of sensitive information
'Focal Point Officer' replaced by 'National HumInt Centre'

published amendments

First-tier and Upper Tribunals: the tribunal hearing: disclosure of information
'Enforcement Handbook' changed to 'Criminal Justice Procedures'
First-tier and Upper Tribunals: preparing for Tribunal: disclosure of information
'Enforcement Handbook' changed to 'Criminal Justice Procedures'
Review of direct and indirect taxes decisions: arranging for a review: disclosure of sensitive information
'Enforcement Handbook' changed to 'Criminal Justice Procedures'

published amendments

Judicial review: Pre-action letters
hyperlink updated
Hyperlink added and address updated

published amendments

Reviews and appeals for indirect taxes: Payment of tax pending the outcome: Assessing hardship applications
Table reformatted

published amendments

Reviews and appeals for direct taxes: Payment of tax pending the outcome of an appeal: Postponement applications - informal standovers
First bullet point amended to include instructions on how to stand over a penalty

published amendments

First-tier and Upper Tribunals: Outcome of the tribunal proceedings: Tribunal decisions
A Note added near the end of the First-tier Tribunal part of the page

published amendments

Review of direct and indirect taxes decisions: Arranging for a review: Asking HMRC for a review (direct and indirect taxes third parties)
Final paragraph under Direct taxes has been amended

published amendments

Reviews and appeals for direct taxes: Appealing against a decision: Time limits for making an appeal
First paragraph amended under the 'Appeals sent to HMRC' part of the page
Reviews and appeals for direct taxes: appealing against a decision: customer appeals and subsequently asks for a review
Minor amendment to the legislation mentioned in the third paragraph

published amendments

First-tier and Upper Tribunals: Preparing for tribunal: Default Paper cases
Table removed and contents reformatted
Applications to the tribunal: dispute over privileged communication - information notice given during inspection of premises
Table reformatted
Applications to the tribunal: Dispute over privileged communication - information notice given in correspondence
Table reformatted

published amendments

Reviews and appeals for direct taxes: Appealing against a decision: Time limits for making an appeal
First paragraph amended
Standard paragraphs for use in Appeals, Review and Tribunals correspondence
'Decision Letter - direct taxes' template removed. And 'Review offer - direct taxes' template amended
Reviews and appeals for direct taxes: Appealing to tribunal: Customer sends appeal to tribunal without appealing to HMRC
First paragraph amended
Reviews and appeals for direct taxes: appealing to the tribunal: customer sends tribunal appeal to HMRC
First and sixth paragraphs amended
Reviews and appeals for direct taxes: Appealing against a decision: Customer does not reply to the decision within the time limits
First paragraph amended
Reviews and appeals for direct taxes: appealing against a decision: telling the customer about the decision
Page substantially amended

published amendments

Reviews and appeals for indirect taxes: Appealing against a decision or assessment: Linked appeals - indirect and direct taxes
First paragraph amended to include the word 'one' in the first sentence
Reviews and appeals for indirect taxes: Appealing against a decision or assessment: Liaison with specialist offices
The 'Criminal investigations' part has been amended
Reviews and appeals for indirect taxes: Appealing against a decision or assessment: Customer does not accept the offer of a review but provides new information
Third paragraph amended
Reviews and appeals for indirect taxes: Appealing against a decision or assessment: Customer asks for extension of review acceptance or appeal period
Additional sentences added to the first paragraph
Reviews and appeals for indirect taxes: appealing against a decision or assessment: who can make an appeal
Amendments made to the 'Appeal made by', 'Excise or Customs' and 'Landfill tax' parts
Reviews and appeals overview: Introduction appeal to the tribunal
Link and text to ARTG8060 removed. And final two links amended to ARTG8990 and ARTG9000
Reviews and appeals overview: Process for indirect taxes
New paragraph added to the Introduction part
Introduction: Complaints and appeals
Additional sentence added to the second paragraph
Introduction: Guidance - indirect taxes
'machine games duty' added to the list
Introduction: Background
Text and link to ARTG8060 removed

published amendments

Reviews and appeals for direct taxes: Payment of tax pending the outcome of an appeal: Postponement applications
A new sixth paragraph added
First-tier and Upper Tribunals: Preparing for tribunal: Tribunals Service action on receipt of appeal or application
Fifth paragraph amended
Judicial review: Pre-action letters
Page substantially amended
Judicial review: Application to bring proceedings
Second and fourth paragraphs amended. And a new third paragraph added
Resolution of appeal: What happens after tribunal appeal resolved
Title of the page amended. And third paragraph amended
Appellate Court: Outcome of hearing by relevant appellate court
Second to last paragraph amended and a new third sentence added
First-tier and Upper Tribunals: Outcome of the tribunal proceedings: HMRC does not accept the decision of the tribunal
New final paragraph added
First-tier and Upper Tribunals: The tribunal hearing: Tribunals right to award costs - First-tier Tribunal
First bullet point in the Unreasonable or wasted costs part amended
First-tier and Upper Tribunals: The tribunal hearing: Evidence
New fourth paragraph added. And final paragraph amended
First - tier and Upper Tribunals: Preparing for tribunal: Groups of related cases: Disclosure of information on related cases
Final paragraph amended
First-tier and Upper Tribunals: preparing for tribunal: preparation of documents for the tribunal
New final paragraph in the Who prepares the bundle? part
First-tier and Upper Tribunals: Preparing for tribunal: Failure to comply with tribunal rules or directions
New second bullet point within the first paragraph
First-tier and Upper Tribunals: Preparing for tribunal: Withdrawal of case before the tribunal
Final paragraph amended
First-tier and Upper Tribunals: Appeals to the tribunal: How does HMRC hear about an appeal to the tribunal
Fourth paragraph amended
First-tier and Upper Tribunals: appeals to the tribunal: asking for an appeal to be heard by the tribunal
Third paragraph amended to include a new second sentence
First-tier and Upper Tribunals: Introduction: Which tribunal considers the appeal
First paragraph in the Upper Tribunal part amended to include a new second sentence
First-tier and Upper Tribunals: Introduction: Composition of tribunals
Second paragraph amended to include a new second sentence
First-tier and Upper Tribunals: Introduction: Tribunals
Fourth paragraph amended to include an extra sentence
Applications to the tribunal: dispute over privileged communication - information notice given during inspection of premises
Address amended to a new address
Applications to the tribunal: how to make an HMRC application
Eighth paragraph amended. And first address amended, which now includes an email address and telephone number
Applications to the tribunal: without notice (ex-parte) applications
Second bullet point in the fifth paragraph removed
Restoration decisions: Appealing against a review decision: Liaison with specialist offices
'Criminal Investigation' replaced by 'Fraud Investigation Service'
Restoration decisions: Arranging for a review: HMRC decision upheld or varied
First paragraph amended to include a new second sentence
Restoration decisions: Reviews and appeals: Customer asks for a review within the time limit
Third paragraph amended
Review of direct and indirect taxes decisions: Conclusion of the review: Can the customer ask for a second review
New paragraph and bullet points added at the end of the page
Review of direct and indirect taxes decisions: Conclusion of the review: HMRC decision cancelled
Second paragraph amended
Review of direct and indirect taxes decisions: Conclusion of the review: HMRC decision upheld or varied
Second bullet point amended
Review of direct and indirect taxes decisions: Conclusion of the review: Action to take
Final two paragraphs replaced by a new paragraph
Review of direct and indirect taxes decisions: Carrying out a review: Time limit for review
Second paragraph amended
Review of direct and indirect taxes decisions: Carrying out a review: customer appeals to the tribunal during the review
Final paragraph replaced with a new paragraph
Review of direct and indirect taxes decisions: arranging for a review: disclosure of sensitive information
'Serious Organised Crime Agency (SOCA)' replaced by 'National Crime Agency (NCA)'
Review of direct and indirect taxes decisions: Arranging for a review: Customer sends an appeal to the tribunal within the time limit
New second sentence added to the first paragraph
Review of direct and indirect taxes decisions: Introduction: Aims of the review
Final paragraph removed
Reviews and appeals for indirect taxes: Payment of tax pending the outcome: Assessing hardship applications
Minor typo changes
Reviews and appeals for indirect taxes: Payment of tax pending the outcome: Hardship applications
First paragraph amended
Reviews and appeals for indirect cases: Appealing against a decision or assessment: Groups of related cases
New second paragraph added

2017

published amendments

First-tier and Upper Tribunals: The tribunal hearing: Tribunals right to award costs - Upper Tribunal
The text under the subheading 'Applications for costs by Solicitor’s Office following decision by Upper Tribunal or Appellate Court' has been entirely replaced

published amendments

Appellate Court: Outcome of hearing by relevant appellate court
Second to last paragraph, third sentence amended to include the words 'Court of Justice of the European Union'
First-tier and Upper Tribunals: appeals to the tribunal: asking for an appeal to be heard by the tribunal
Third paragraph, second sentence amended to include the words 'First-tier Tribunal'
First-tier and Upper Tribunals: Introduction: Which tribunal considers the appeal
First paragraph, second sentence under the 'Upper Tribunal' part amended to include the words 'First-tier Tribunal'
First-tier and Upper Tribunals: Introduction: Tribunals
Fourth paragraph, second sentence amended to include the words 'First-tier Tribunal'
Restoration decisions: Arranging for a review: HMRC decision upheld or varied
First paragraph amended to include the words 'Excise review team'
Reviews and appeals for direct taxes: Payment of tax pending the outcome of an appeal: Postponement applications
Fifth paragraph amended

published amendments

First-tier and Upper Tribunals: the tribunal hearing: conduct of the hearing
Link to CH265170 fixed

published amendments

Reviews and appeals for indirect taxes: Payment of tax pending the outcome: Hardship applications
New address and third paragraph added

published amendments

First-tier and Upper Tribunals: Outcome of the tribunal proceedings: HMRC does not accept the decision of the tribunal
Links amended to new intranet pages
First-tier and Upper Tribunals: Preparing for tribunal: Multiple parties and / or multiple appeals: NICs, statutory payments or employment status decisions
Link amended to new intranet page
First-tier and Upper Tribunals: Introduction: Tribunals
Links amended to new intranet pages
Applications to the tribunal: Disputes about privileged communications
Links amended to new intranet pages
Applications to the tribunal: without notice (ex-parte) applications
Links amended to new intranet pages
Reviews and appeals for indirect taxes: appealing against a decision or assessment: telling the customer of the decision
Link amended to new intranet page
Reviews and appeals for indirect taxes: Appealing against a decision or assessment: Before the decision
Link amended to new intranet page
Reviews and appeals for direct taxes: Payment of tax pending the outcome of an appeal: Postponement applications
Link amended to new intranet page
Judicial review: What is judicial review
Link amended to new GOV.UK page
Reviews and appeals for direct taxes: Appealing against a decision: What decisions can be appealed against
Links amended to new intranet pages
Introduction: Human Rights Act
Hyperlinks redirected to new intranet pages

published amendments

Review of direct and indirect taxes decisions: Conclusion of the review: Action to take
Page amended to remove two paragraphs concerning amendments that would be needed to the customer's record to give effect to the review officer's decision

published amendments

Applications to the tribunal: how to make an HMRC application
First address amended

published amendments

First-tier and Upper Tribunals: The tribunal hearing: Requests for HMRC to waive costs or fund customer’s costs where there is a further appeal - Rees Practice
The term 'TAA' amended to 'TALA'

published amendments

Review of direct and indirect taxes decisions: Introduction: Decisions that are not reviewable
New bullet point added - simple assessments
Reviews and appeals for direct taxes: Payment of tax pending the outcome of an appeal: Contents page
New page added - Postponement of Simple Assessments
Reviews and appeals for direct taxes: Payment of tax pending the outcome of an appeal: Postponement applications
New second sentence added to first paragraph regarding simple assessments
Review of direct and indirect taxes decisions: Introduction: Review process overview
New fourth paragraph regarding Simple Assessment
Review of direct and indirect taxes decisions: Introduction: The review process
New final paragraph regarding Simple Assessment
Reviews and appeals for direct taxes: appealing against a decision: customer appeals and subsequently asks for a review
New third paragraph regarding Simple Assessment
Review and appeals for direct taxes: Appealing against a decision: Customer appeals and HMRC offer a review
New second paragraph regarding Simple Assessment
Reviews and appeals overview: Rights of appeal
New final paragraph regarding Simple Assessment
Reviews and appeals for direct taxes: Appealing against a decision: What decisions can be appealed against
Guidance amended to include reference to 'simple assessment'
Reviews and appeals overview: Process for direct taxes
Guidance amended under the 'Customer's rights' and 'Options following review' parts to include guidance on Simple Assessment
Glossary - Definitions
Minor reformatting
New glossary item - Customer query of Simple Assessment
Introduction: reviews of HMRC decisions
New final paragraph reqarding Simple Assessment

published amendments

Reviews and appeals for indirect taxes: Appealing against a decision or assessment: Time limit for making an appeal
The statement '30 days from the date HMRC decided not to carry out a review when the customer asked for a review outside the time limit and we refused, see ARTG4300' removed as no longer correct

published amendments

Reviews and appeals for direct taxes: appealing against a decision: customer appeals and subsequently asks for a review
Third paragraph amended
Review and appeals for direct taxes: Appealing against a decision: Customer appeals and HMRC offer a review
Second paragraph amended

published amendments

Reviews and appeals for direct taxes: Appealing against a decision: Time limits for making an appeal
The guidance under the 'Appeals sent to HMRC' part amended

published amendments

Applications to the tribunal: Joint applications to the tribunal
Amended due to partial closure notice legislation
Applications to the tribunal: Customer applications to the tribunal
Amended due to partial closure notice legislation
Reviews and appeals for direct taxes: Appealing against a decision: What decisions can be appealed against
Amended due to partial closure notice legislation