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HMRC internal manual

Specialist Investigations Operational Guidance

Information and inspection powers: authorisations and approvals: information required for tribunal application

The instructions at ARTG7540 tell you what information you need to provide.

It is advised that form IIP20 is completed as it sets out the information required in a standard format that is easily recognisable to tribunal staff. It is unreasonable to expect tribunal staff, who may have no taxes training, to extract this information from documents supplied by us. This could lead to delays in the application being processed.

Form IIP20 can be found on SEES through Forms and Letters. You will reach a screen with several sections - check that the compliance box (top right hand section) is ticked and scroll down the top left section to ‘Info and Inspection Powers’ (within ‘Local Compliance’ folder). By clicking on ‘Info and Inspection Powers’ a list of forms, including IIP20, will be displayed.

When completing the IIP20 use the free text box to briefly explain the facts of the case, the relevant legislation and the result being sought (usually the approval of the notice). This information should be found in your hearing brief and relevant parts can be copied and pasted on to the form. It may be helpful to let the Tribunal Service staff have a copy of the final brief 10-14 days prior to the hearing so that the Judge has time to read it. This is not mandatory but it may help to speed up the process.

When completing the form an estimate of the time needed for the Hearing is required. It is suggested that everyone estimates at least one hour. If your application takes substantially longer can you please let the head of SI Central Review & Appeal Unit in SI Solihull know.