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HMRC internal manual

Compliance Handbook

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HM Revenue & Customs
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How to do a compliance check: applying to tribunal for approval to give a Sch36 FA08 notice and preparing for the hearing: preparing the document bundle

Once you have made an application, see CH265010 and CH265130, you must prepare a bundle of all the documents and evidence in support of your case. The bundle consists of copies of all documents relevant to the application, usually:

  • extracts from the case file, together with
  • copies of relevant legislation and guidance.

You should send three copies of the bundle to the Tribunals Service not less than 14 days before the hearing.

Applications for approval are usually made ‘without notice’ but you must provide an explanation of why you have applied for the application to be heard without notice and in private, CH265080.

When an application is made without notice the person affected is not told about it and they cannot make any representations at the hearing. However, if they made representations to you following your initial request for the information or documents you are seeking, you must include copies of the correspondence containing their representations in the bundle for the Tribunal to consider, see CH24120.

You should prepare the bundle so that the documents are:

  • filed in date order
  • in appropriate sections
  • separated by dividers and
  • folioed front to back.

The following are examples of commonly required sections for a Schedule 36 bundle.

  • Contents - list of sections within the bundle.
  • A copy of the final brief.
  • Application forms - the reason for the hearing. For example, the application forms for approval of Sch36 FA08 information notices. You should give a clear explanation on the application form of what is being requested and why.
  • Information and inspection notices - copies of the information and/or inspection notices should be completed so that they are ready for signature by the tribunal if it grants approval of the application. Although three copies were sent with the IIP20, further copies should be taken to the hearing in case the originals have been misplaced or small changes have been made to the notices themselves.
  • Correspondence - copies of relevant correspondence showing how the case reached its current position, including informal requests for information or inspections (where appropriate) and the customer’s argument or refusal. These papers should give sufficient detail to give an indication of what has happened in the lead up to the tribunal and should include the full representations made by the taxpayer in any letters or the IIP03 form.
  • Tax Returns.
  • Documents - miscellaneous documents.
  • Legislation - copies of the relevant legislation.
  • Case law - if case law is referred to, you should make sure it is relevant to the application.
  • Guidance - copies of relevant HMRC guidance.
  • Authorised Officers - List of authorised officers showing the name of the authorised officer that signed the IIP20. A print of the intranet page showing the authorising officers will usually be acceptable but the tribunal may decide that further supporting evidence may be requested, see ARTG7560.
  • Evidence - any other evidence needed.