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HMRC internal manual

Securities Guidance

HM Revenue & Customs
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Appeals and reviews: defending HMRC’s case at tribunal: what to do if a person appeals

If a person appeals to the tribunal we will take no further action against them until the appeal is settled.

The Lord Granchester letter can be used to advise the person of the position.

The letter should be issued as soon as you receive notice from the Tribunals Service that the person has appealed. See guidance in the Enforcement Handbook for more information on how appeals affect prosecution action.