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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

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Legislation: Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009

The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 (SI 2009 No 273) (the Rules) came into force on 1 April 2009.

Part 1 of the Tribunals, Courts and Enforcement Act 2007 established a new tribunal structure comprising a First-tier Tribunal and an Upper Tribunal. Appeal functions are assigned to chambers within the tribunals.

The Rules govern the practice and procedure to be followed in the First-tier Tribunal in proceedings allocated to the Tax Chamber. The Tax Chamber deals with National Insurance contributions, employment status and statutory payment appeals.

The Rules contain

  • general powers and provisions including the tribunal’s general case management
  • the giving of directions, the power to strike out a party’s case, the service of documents and rules about evidence, submissions and witnesses.
  • provisions relating to starting proceedings and procedure up to and including the making and notification of tribunal decisions.
  • provisions about correcting, setting aside, reviewing and appealing against tribunal decisions.

For more information about the Rules refer to the Appeals, Reviews and Tribunals Guidance.