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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

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Legislation: The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009: Introduction

The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (SI 2009 No 56) (the Order) came into force on 1st April 2009. The Order

  • transfers the functions of tax tribunals to the new tribunals established under the Tribunals, Courts and Enforcement Act 2007 (see DANSP02500 for more information), and
  • makes consequential amendments to legislation relating to tax tribunals and the appeals they consider (see DANSP02800 for more information), and
  • makes changes to HMRC’s appeals and review processes and related administrative changes (see DANSP50000 and DANSP55000 for more information about appeals and reviews).

The Order applies to the United Kingdom, which includes Great Britain and Northern Ireland.