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Appeals reviews and tribunals guidance
Publication Date:
2021
Publisher:
Bloomsbury Professional
Copyright:
2021 Crown
Appeals reviews and tribunals guidance
Appeals, Reviews and Tribunals Guidance
Last update
: 31st March 2021
GO
Contents
Contents
Expand All
Collapse All
Close section
ARTG1000: Introduction
ARTG1010: Background
ARTG1020: Litigation and Settlement Strategy
ARTG1030: Reviews of HMRC decisions
ARTG1040: Human Rights Act
ARTG1050: Application of guidance to different taxes
ARTG1060: Guidance - direct taxes
ARTG1070: Guidance - indirect taxes
ARTG1080: Guidance - restoration decisions
ARTG1090: Guidance - Tax Credits, Child Benefit, Child Trust Fund and other HMRC decisions
ARTG1100: Complaints and appeals
Close section
ARTG2000: Reviews and appeals overview
ARTG2010: Process for direct taxes
ARTG2020: Process for indirect taxes
ARTG2030: Process for restoration decisions
ARTG2040: Rights of appeal
ARTG2050: Introduction appeal to the tribunal
ARTG2060: What is an HMRC decision
ARTG2070: Who is the decision maker (direct taxes)
Close section
ARTG2100: Reviews and appeals for direct taxes
Close section
ARTG2120: Appealing against a decision: what is an appeal
ARTG2130: What is an appeal
ARTG2140: How to appeal
ARTG2150: Who can make an appeal
ARTG2160: What decisions can be appealed against
ARTG2170: Grounds of appeal
ARTG2171: Invalid grounds of appeal
ARTG2172: Rejecting an appeal
ARTG2180: Time limits for making an appeal
ARTG2190: Telling the customer about the decision
ARTG2200: Customer agrees with the decision
ARTG2210: Customer appeals within the time limit
ARTG2211: Customer appeals and provides further information
ARTG2212: Customer appeals and HMRC offer a review
ARTG2213: Customer appeals and subsequently asks for a review
ARTG2214: Customer appeals then notifies appeal to tribunal
ARTG2215: Customer appeals against certain penalties or surcharges
ARTG2216: Current view of the matter not sent or unsatisfactory
ARTG2220: Customer does not reply to the decision within the time limits
ARTG2230: Liaison with specialist offices
ARTG2240: Late appeals
ARTG2250: Late appeals and reasonable excuse
ARTG2260: Linked appeals for direct and indirect taxes
ARTG2270: Groups of related cases
Close section
ARTG2400: Appealing to the tribunal
ARTG2410: How a customer can notify an appeal
ARTG2420: Time limit for notifying an appeal
ARTG2430: Customer sends tribunal appeal to HMRC
ARTG2440: Customer sends appeal to tribunal without appealing to HMRC
Close section
ARTG2500: Payment of tax pending the outcome of an appeal
ARTG2510: Postponement applications
ARTG2515: Postponement of Simple Assessments
ARTG2520: Late postponement applications
ARTG2530: Disputed postponement applications
ARTG2540: Amendment of postponed amount
ARTG2550: Postponement - what happens after the tribunal decision
ARTG2560: Postponement - interest on tax paid late and SA surcharge
ARTG2570: Postponement applications - informal standovers
Close section
ARTG2700: Settlement of appeals
ARTG2710: Reviews and appeals for direct taxes: settlement of appeals: how appeals can be settled
ARTG2720: Reviews and appeals for direct taxes: Settlement of appeals: By agreement
ARTG2730: Reviews and appeals for direct taxes: Settlement of appeals: Where customer does not respond
ARTG2740: Withdrawal of appeal
ARTG2750: Reviews and appeals for direct taxes: Settlement of appeals: Finality of settlement
Close section
ARTG3000: Reviews and appeals for indirect taxes
Close section
ARTG3010: Appealing against a decision or assessment: contents
ARTG3020: Before the decision
ARTG3030: Who can make an appeal
ARTG3040: What decisions can be appealed against
ARTG3041: Appeals under specific provisions of the VAT Act 1994
ARTG3042: VAT appeals where tribunals jurisdiction is limited to reviewing HMRC's decision
ARTG3050: Telling the customer of the decision
ARTG3060: Customer asks for extension of review acceptance or appeal period
ARTG3070: Customer agrees with the decision
ARTG3080: Customer does not accept the offer of a review but provides new information
ARTG3090: Customer accepts the offer of a review within the time limit
ARTG3100: Customer appeals to the tribunal within the time limit
ARTG3110: Customer does not reply to the decision letter within the time limit
ARTG3120: Time limit for making an appeal
ARTG3130: How a customer can appeal to the tribunal
ARTG3140: What the appeal must contain
ARTG3150: Grounds of appeal
ARTG3160: Late appeals
ARTG3170: Liaison with specialist offices
ARTG3180: Linked appeals - indirect and direct taxes
ARTG3185: Groups of related cases
ARTG3190: Requests and appeals by third parties
Close section
ARTG3300: Payment of tax pending the outcome
ARTG3305: Submission of new information or arguments - Customs cases
ARTG3310: Following request for a review
ARTG3320: Following appeal to the tribunal
ARTG3330: Hardship applications
ARTG3340: Assessing hardship applications
ARTG3350: Security instead of payment
ARTG3360: Hardship and security - after the tribunal decision
Close section
ARTG3400: Settlement of appeals
ARTG3410: Reviews and appeals for indirect taxes: Settlement of appeals: How appeals can be settled
ARTG3420: Reviews and appeals for indirect taxes: Settlement of appeals: Settlement by agreement
ARTG3430: Reviews and appeals for indirect taxes: Settlement of appeals: Withdrawal of appeal
ARTG3440: Reviews and appeals for indirect taxes: Settlement of appeals: Finality of settlement
Close section
ARTG4000: Review of direct and indirect taxes decisions
Close section
ARTG4001: Review of direct and indirect taxes decisions: Introduction: Contents page
ARTG4020: The review process
ARTG4030: Review process overview
ARTG4040: Reviewable decisions
ARTG4050: Decisions that are not reviewable
ARTG4060: Aims of the review
ARTG4070: Scope and limitations of the review
ARTG4080: Role of the review officer
Close section
ARTG4200: Review of direct and indirect taxes decisions: Arranging for a review: Contents page
ARTG4210: Triggers for a review
ARTG4220: HMRC offer of a review (direct taxes)
ARTG4230: HMRC offer of a review (indirect taxes)
ARTG4240: Time limit for customer to accept HMRC's offer of review
ARTG4250: Customer agrees with HMRC's current view (direct tax)
ARTG4260: Customer accepts HMRC's offer to review their decision within the time limit
ARTG4270: Customer sends an appeal to the tribunal within the time limit
ARTG4280: Customer does not accept offer of a review
ARTG4290: Asking HMRC for a review (direct taxes and indirect taxes third parties)
ARTG4300: Late acceptance of a review offer
ARTG4310: Who carries out reviews
ARTG4320: What are appeal units
ARTG4330: Review arrangements
ARTG4340: Disclosure of sensitive information
Close section
ARTG4600: Review of direct and indirect taxes decisions: Carrying out a review: Contents page
ARTG4610: Beginning the review
ARTG4620: During the review
ARTG4630: Customer provides further information during the review
ARTG4640: Customer appeals to the tribunal during the review
ARTG4650: Monitoring the review
ARTG4660: Role of the Decision Maker during the review
ARTG4670: Payment of tax during the review (direct taxes)
ARTG4680: Payment of tax during the review (indirect taxes)
ARTG4690: Time limit for review
Close section
ARTG4800: Review of direct and indirect taxes decisions: Conclusion of the review: Contents page
ARTG4810: Introduction
ARTG4820: Action to take
ARTG4830: HMRC decision upheld or varied
ARTG4840: HMRC decision cancelled
ARTG4850: What happens if we do not complete the review within the time limit
ARTG4860: Can the customer ask for a second review
Close section
ARTG6000: Restoration decisions
Close section
ARTG6001: Restoration decisions: Reviews and appeals
ARTG6010: What is a restoration decision
ARTG6020: Telling the customer of the decision
ARTG6030: Customer agrees with the decision
ARTG6040: Customer does not ask for a review but provides new information
ARTG6050: Customer asks for a review within the time limit
ARTG6060: Customer does not reply to the decision letter within the time limit
Close section
ARTG6200: Restoration Decisions: Arranging for a review
ARTG6210: Reviews
ARTG6220: Requiring HMRC to carry out a review
ARTG6230: Who can require a review
ARTG6240: Time limit for requesting a review
ARTG6250: Late review requests
ARTG6260: Reasonable excuse
ARTG6270: Reviews of decisions linked to restoration decisions
ARTG6280: Who carries out reviews
ARTG6290: Role of the review officer
ARTG6300: Beginning of the review
ARTG6310: Carrying out the review
ARTG6320: Customer provides further information during review
ARTG6330: Customer appeals to the tribunal during review
ARTG6340: Time limit for carrying out a review
ARTG6350: Review not completed within the time limit
ARTG6360: Second or subsequent review
ARTG6370: Conclusion of the review
ARTG6380: Action to take following conclusion of the review
ARTG6390: HMRC decision upheld or varied
ARTG6400: HMRC decision cancelled
Close section
ARTG6500: Restoration decisions: Appealing against a review decision
ARTG6510: Introduction
ARTG6520: Who can make an appeal
ARTG6530: How a customer can appeal to the tribunal
ARTG6540: Time limit for appealing to the tribunal
ARTG6550: What the appeal must contain
ARTG6560: Grounds of appeal
ARTG6570: Late appeals
ARTG6580: Customer sends tribunal appeal to HMRC
ARTG6590: Liaison with specialist offices
ARTG6600: Linked cases
Close section
ARTG6800: Restoration decisions: Settlement of appeals
ARTG6810: Restoration decisions: Settlement of appeals: How appeals can be settled
ARTG6820: Restoration decisions: Settlement of appeals: Withdrawal of appeal
ARTG6830: Restoration decisions: Settlement of appeals: Finality of settlement
Close section
ARTG7500: Applications to the tribunal
ARTG7510: Introduction
ARTG7520: Categories of tribunal case
ARTG7530: Without notice (ex-parte) applications
ARTG7540: How to make an HMRC application
ARTG7550: Customer applications to the tribunal
ARTG7555: Joint applications to the tribunal
ARTG7560: Tribunal consideration of applications
ARTG7570: Hardship applications
ARTG7590: Disputes about privileged communications
ARTG7591: Dispute over privileged communication - information notice given in correspondence
ARTG7592: Dispute over privileged communication - information notice given during inspection of premises
ARTG7600: Authorisation for unannounced inspections of business premises or permission to issue a taxpayer notice or third party notice to produce documents or information
Close section
ARTG8000: First-tier and Upper Tribunals
Close section
ARTG8010: First-tier and Upper Tribunals: Introduction: Contents page
ARTG8020: Tribunals
ARTG8030: Composition of tribunals
ARTG8040: Matters that the tribunal may consider
ARTG8050: Which tribunal considers the appeal
ARTG8060: Definitions
Close section
ARTG8200: First-tier and Upper Tribunals: Appeals to the tribunal
ARTG8210: Asking for an appeal to be heard by the tribunal
ARTG8220: How does HMRC hear about an appeal to the tribunal
ARTG8230: Action by the decision maker when there is an appeal to the tribunal
ARTG8240: Late appeals - application to the tribunal
ARTG8250: Customer appeals with a postponement application (direct taxes)
ARTG8260: Customer appeals with a hardship application (indirect taxes)
Close section
ARTG8300: First-tier and Upper Tribunals: Preparing for tribunal: Contents page
ARTG8310: Introduction
ARTG8320: Role of the Clearing House
ARTG8330: Role of the Tribunals Service Central Processing Centre
ARTG8340: Strike out of a case
ARTG8350: Categories of tribunal case
ARTG8360: Tribunals Service action on receipt of appeal or application
ARTG8370: Default Paper cases
ARTG8380: Basic cases
ARTG8390: Standard and complex cases
ARTG8395: Preparation of statement of case
ARTG8400: Role of tribunals caseworkers
ARTG8410: Role of Solicitors Office
ARTG8420: HMRC not to defend case at tribunal
ARTG8430: Preparation of the case
ARTG8440: Communication with the customer
ARTG8450: Customer provides new information before the hearing
ARTG8460: Withdrawal of case before tribunal
ARTG8470: Consent orders
ARTG8480: Notice of hearing
ARTG8490: Location of hearing
ARTG8500: Case management powers
ARTG8505: Disclosure of information
ARTG8510: Failure to comply with tribunal rules or directions
ARTG8520: Substitution and addittion of parties to the proceedings
ARTG8530: Representatives at tribunal
ARTG8535: Preparation of documents for the tribunal
ARTG8540: Sending documents to the tribunal
ARTG8550: First - tier and Upper Tribunals: Preparing for tribunal: Groups of related cases: Contents page
ARTG8570: Multiple parties and / or multiple appeals
ARTG8571: Mulitple parties and / or multiple appeals: NICs, statutory payments or employment status
ARTG8580: Interdependent decisions, NICs, employment status or statutory payments decisions
Close section
ARTG8600: First-tier and Upper Tribunals: The tribunal hearing
ARTG8610: Introduction
ARTG8620: Evidence
ARTG8630: Witnesses
ARTG8640: Disclosure of information
ARTG8650: Conduct of the hearing
ARTG8655: Security at the hearing
ARTG8660: Tribunals right to award costs - First-tier Tribunal
ARTG8665: Tribunals right to award costs - Upper Tribunal
ARTG8670: Requests for HMRC to waive costs or fund customer's costs where there is a further appeal - Rees Practice
Close section
ARTG8900: First-tier and Upper Tribunals: Outcome of the tribunal proceedings
ARTG8910: Tribunal decisions
ARTG8930: Tax payable or repayable following the tribunals decision
ARTG8940: Options following the tribunals decision
ARTG8950: Action following the tribunals decision
ARTG8960: Putting right clerical slips and accidental errors
ARTG8970: Asking the tribunal to set aside its decision
ARTG8980: HMRC accept tribunal decision
ARTG8990: HMRC does not accept the decision of the tribunal
ARTG9000: Customer does not accept the decision of the tribunal
ARTG9010: Tribunal review of its decision
ARTG9020: Appeal to the Upper Tribunal or relevant appellate court
ARTG9030: Publication of the decision
ARTG9040: Groups of related cases: Finalising cases
ARTG9060: Groups of related cases: Further appeals
Close section
ARTG10000: Appellate Court
ARTG10010: Appeal to the relevant appellate court
ARTG10020: Outcome of hearing by relevant appellate court
Close section
ARTG11000: Resolution of appeals
ARTG11010: What happens after tribunal appeal resolved
ARTG11020: Giving effect to the resolution of the appeal
ARTG11030: Payment of additional tax
ARTG11040: Repayment of tax overpaid
ARTG11050: Interest payable by HMRC on tax repaid
ARTG11060: Interest payable by customer on tax originally charged
ARTG11070: Interest payable by the customer on additional tax due
Close section
ARTG12000: Judicial review
ARTG12010: What is judicial review
ARTG12020: Jurisdiction
ARTG12030: Pre-action letters
ARTG12040: Application to bring proceedings
ARTG12050: Consideration of application to bring proceedings
ARTG12060: Proceedings for a review
ARTG15000: Standard phrases to be used in Appeals, Review and Tribunals correspondence
ARTG000: Glossary - Definitions
[18.206.177.17]
18.206.177.17
