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HMRC internal manual

MLR1 Penalties Guidance

Penalties guidance: the administrative action following an Appeal to the Tribunal Service

Following an Appeal to the Tribunal Service, the Tribunal caseworker will contact the Decision Maker via the Appeals Unit to ask the Decision Maker to make a submission by email to the Tribunal Caseworker following instructions on the submission template, available here.

See MLR1PP11570 for some notes on how to complete this template.

Where a case has previously been reviewed by the Appeals Unit the submission need do no more than quote the Review reference. Where a case has not been reviewed the Decision Maker must complete the submission template in full and forward it to the Tribunal Caseworker within one week (if exceptionally, it cannot be done within one week the Decision Maker should contact the Tribunal Caseworker giving the reason and the expected day when it can be sent).

If the Decision Maker becomes aware that an appeal has been notified to the tribunal and they have not been contacted by the Tribunal Caseworker, they should telephone the Clearance House manager on 01904 526754.

The Tribunal Caseworker may require the Decision Maker to:

  • carry out work to prepare the case for hearing
  • prepare a witness statement
  • obtain witness statements from witnesses to support the HMRC case
  • ensure all relevant papers are filed as appropriate.

As far as possible the Tribunal Caseworker will work in partnership with the Decision Maker and involve the Decision Maker in any major developments.

The Tribunal Caseworker will be initially responsible for notifying Debt Management and Banking to suspend the debt in any cases where hardship has been requested by the business. The Decision Maker will take all necessary action to give effect to the tribunal’s judgement, including, where applicable, notifying Debt Management and Banking of the revised debt and confirming when the debt can be enforced.