Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Specialist Investigations Operational Guidance

HM Revenue & Customs
, see all updates

Statutory basis for closing an investigation: appeals: reference to Tribunals Caseworker (Advocate)

Particular attention should be paid to ARTG8400 and the role of the Tribunals Caseworker (Advocate). Within the Central Review and Appeals Unit there are a number of Advocates who can be called upon to present a case before the tribunal.

It remains that in the most complex of cases where Solicitor’s Office is involved, they will provide the Advocate.

There will also be relatively straightforward cases, such as:

  • challenging a postponement request (ARTG2500)
  • whether an excuse is reasonable or not (CH26300).

In these cases the Investigator can present the case at tribunal themselves, with advice from the Operational Leader, as appropriate.

There is, however, the range of cases between these extremes that may or may not require an SI Advocate to take the hearing. It is often desirable to have an SI Advocate involved when, regardless of the size of the case, the Investigator needs to give evidence to the hearing. A clearer presentation can usually be made if the roles of witness and advocate are kept separate.

There is no fixed rule about this and it is up to the Investigator and Operational Leader to decide how best to present the case at the tribunal hearing.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)  Appeals, 23 (SI Appeals) Unit(This content has been withheld because of exemptions in the Freedom of Information Act 2000)