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HMRC internal manual

Specialist Investigations Operational Guidance

Statutory basis for closing an investigation: appeals: reference to ARTG procedures

There is extensive advice on procedures for appeals in the Appeals Reviews and Tribunals Guidance (ARTG). Investigators should review this guidance as part of their initial preparation when a case is heading for contentious appeal. It cannot be over emphasised that attention to the basics at the earliest stage can save time and avoid difficulties later.

ARTG8000 is the guidance on First and Upper-tier Tribunals and, within that, ARTG8300 covers preparing for a tribunal hearing.