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HMRC internal manual

Compliance Handbook

HM Revenue & Customs
, see all updates

How to do a compliance check: applying to tribunal to give a Sch36 FA08 notice and preparing for the hearing: step 6 - sending the application to the Tribunals Service

Additional points to consider before you send the application.

  • You must make a separate application for each customer. For example, you should prepare separate application forms for each of two directors of the same company, or for a director and the company. They must not be included on the same application form, see ARTG7540.
  • If you are making more than one application at the same time on the same case, you should send a covering letter with your application forms asking the tribunal to hear the applications at the same time.
  • When sending the application to the tribunal you should, wherever possible, give an estimate of the time the hearing of the application is likely to take. If you are not sure, consult a colleague who is experienced in these matters or the authorised officer who signed the application form, see ARTG7540.
  • When making the application you should clearly indicate in the covering letter if any of the following are involved:

    • specialist legislation
    • an alleged avoidance scheme
    • any matters about legal or professional privilege, or
    • the application is under Paragraph 5 Sch36.

You should also indicate if there is any specialist office involvement, such as the Fraud Investigation Service, Serious Organised Crime Association (SOCA) or Counter-Avoidance.

  • To enable the tribunal to consider and list ‘without notice applications’ you should send

    • the completed IIP20, see CH265040
    • a copy of your brief and related appendices, see CH265080

by post to the Tribunals Service’s Central Processing Centre (CPC) at the address below, see ARTG7540

HM Courts & Tribunals Service
First-tier Tribunal (Tax)
PO Box 14620
B16 6FR

  • The CPC in Birmingham is the Tribunals Service’s single point of contact for HMRC’s applications. Applications should not be addressed personally to any judge or member of the tribunal.

When the CPC receives the application, it will allocate it to one of four categories (Default, Basic, Standard or Complex), see ARTG8350. In general these applications will be within the standard category, but the tribunal may allocate the application to whichever category it thinks appropriate.

  • The Tribunals Service will email the HMRC clearing house with details of the hearing (date, time and location) and the clearing house will forward the details on to the caseworker, see ARTG8360. The tribunal hearing will take place in a location specified by the Tribunals Service. If this location is inconvenient you can apply to the Tribunals Service for the hearing to be held at an alternative location. However, as the location is at the discretion of the tribunal you should have good reason for doing so.