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HMRC internal manual

Securities Guidance

Appeals and reviews: defending HMRC’s case at tribunal: forwarding cases to Solicitor’s Office

Cases should be sent to the Solicitor’s Office with those documents listed at SG75600 that are needed.

Where security is based on the history of more than one business the records for each business should be arranged together. If any documents are still outstanding this should be indicated on the covering letter to the Solicitor’s Office and forwarded upon receipt.

Don’t delay sending the Case summary, see SG75400, which should be sent as soon as possible. Any outstanding documents can be sent on afterwards.