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HMRC internal manual

Securities Guidance

From
HM Revenue & Customs
Updated
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Appeals and reviews: the tribunal hearing: appeal dismissed

If a person wants to appeal against a decision of the First-tier Tribunal they must apply to that tribunal for permission to appeal to the Upper Tribunal within 56 days of the written statement of the tribunal’s reasons for its decision.

Prior to appealing to the Upper Tribunal a person must have

  • asked for a full written statement of the tribunal’s reasons for its decision
  • obtained permission to appeal to the Upper Tribunal.

Actions of HMRC following the tribunal hearing

Day 1 - Write to the person advising them of the tribunal’s decision and the 56-day period to appeal to the Upper Tribunal during which time we will not start criminal proceedings.

Day 42 - If the person has not given, or negotiated time to pay, security we will issue a Final Reminder 14-day letter warning of prosecution.

Day 56 - if there is still no response, we will forward the case to Criminal Investigation.

See ARTG9000 for further information about what the person can do if they do not accept the decision of the tribunal.