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HMRC internal manual

Decisions and appeals for National Insurance Contributions and Statutory Payments

HM Revenue & Customs
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Judicial review

Some disputes cannot be resolved by recourse to a tribunal because the legislation does not provide for a decision to be made that carries a right of appeal to a tribunal. For an example, see DANSP08000.

The customer may seek a remedy by applying for judicial review (JR) of the decision. JR is a type of court proceeding in which a judge looks at the lawfulness of a decision or action made by a public body, like Her Majesty’s Revenue and Customs. JRs are a challenge to the way in which a decision has been made, rather than the rights and wrongs of the conclusion reached. For more information about judicial review refer to ARTG12000.