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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
, see all updates

Appeals against NODs; referral to the tribunal

Following the reform of the tribunal system in 2009 HMRC does not refer appeals to the tribunal for hearing. The right to refer an appeal for listing lies only with the taxpayer or agent.

After 1 April 2009, for all open appeals, IHTA84/S223A (2)(c) and S223D provides that appeals may only be notified to the appropriate tribunal by the taxpayer or agent. But the taxpayer cannot refer the appeal to the tribunal while HMRC are conducting a review of the matter determined by the Notice of Determination (NOD) (IHTA84/S223D).

Under IHTA84/223B the taxpayer or agent has the right to ask HMRC to review its decision before the taxpayer or agent notifies the tribunal of the appeal under IHTA1984/S223G or S223H (see IHTM37011).

If the taxpayer or agent has not notified the tribunal of their appeal or asked for a review, IHTA1984/S223C provides that HMRC may make an taxpayer or agent offer to the taxpayer or agent to review its decision

There is further guidance on the appeal and review process at IHTM37110.