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HMRC internal manual

Securities Guidance

From
HM Revenue & Customs
Updated
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Appeals and reviews: defending HMRC’s case at tribunal: information and supporting documentation for Solicitor’s Office

Solicitor’s Office will prepare the “bundles” of supporting papers for tribunal (and the appellant) in support of HMRC’s case. Full disclosure is required in any appeal. The Solicitor’s Office will decide which documents are to be produced.

Solicitor’s Office may need

  • the certified copy Notice of Requirement (NOR)
  • copy letters notifying the person of the latest view of the decision maker (direct tax cases)
  • copies of letters notifying the person of the outcome of a review decision
  • a compliance record which shows how a business has complied (or not) with its tax obligations. A compliance record is a statement of account as at the date of issue of the NOR
  • Schedule B (Chain Chart) if one has been prepared
  • the decision maker’s findings on checking the case
  • witness statement templates.

At tribunal, it is our responsibility to ensure that we have sufficient documentation to support our decision. You should make available any information or documentation supporting your decision or that you relied upon to make it. Guidance on preparation of the case is at ARTG8430.

Other documentation supporting your decision may be available, which should be included in support of HMRC’s case. For example

  • the security appeals letter
  • evidence by certificate
  • registration documents
  • accounting interrogation prints
  • documentation showing links to previous high-risk businesses or persons (the “link”), such as

    • cheques signed by the “link”
    • tax returns signed by the “link”
    • Companies House documentation identifying links with previous failed businesses
    • paying-in slips signed by the “link”
  • correspondence with the person or their representatives
  • visit reports
  • interview reports
  • sales and purchase invoices in support of the amount of security
  • documents relating to previous insolvencies
  • documents relating to plant/equipment linking the current business to previous linked businesses.

 

In PAYE/NICs cases

  • the person’s request for a reduction in the value of the security
  • Debt Management and Banking Manual page DMBM520055
  • extracts from the Social Security Contributions and Benefits Act 1992 (SSCBA 1992): SSCBA92/SCH1/PARA1, SSCBA92/SCH1/PARA3 and SSCBA92/SCH1/S6
  • extracts from PAYE legislation relating to payment of PAYE, for example, Regulation 69 Income Tax (PAYE) Regulations 2003.