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HMRC internal manual

Securities Guidance

Appeals and reviews: defending HMRC’s case at tribunal: categories of tribunal case

When the tribunal receives a notice of appeal it will allocate a case to one of the following categories

  • Default paper
  • Basic
  • Standard
  • Complex.

Once a case has been allocated to a particular category the Tribunals Service will send copies of the appeal and notice of decision to the HMRC Clearing House together with a covering letter which specifies the information HMRC is required to provide, how long HMRC has to provide the information and where it should be sent.

Guidance about preparing for tribunal is at ARTG8300.