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HMRC internal manual

Customs Special Procedures Manual

Reviews and appeals: tribunals

The National Review and Appeals (NRA) team will inform the Customs Directorate Special Procedures (CDSP) policy team of all Tribunal cases involving a special procedure. This is to ensure that the legislation has been applied consistently. It also allows a contribution (where appropriate) to be made to the Statement of Case and/or Skeleton Arguments to ensure that the special procedure had been operated in accordance with the objectives/requirements of the procedure.

If a decision is the subject of an appeal, the NRA becomes a client of the Solicitor’s office.