ARTG7570 | Applications to the tribunal: Hardship applications

The tribunal will not hear certain indirect tax appeals if the amount HMRC have determined to be payable has not been paid, unless

• HMRC accepts the customer’s hardship application, or

• if HMRC do not accept the customer’s hardship application, the tribunal accepts the hardship application.

HMRC consideration of hardship applications is covered at ARTG3330.

In making a relevant appeal to the tribunal, the customer must say whether they have paid the amount in dispute. If the amount in dispute has not been paid they must say whether

• HMRC has agreed their hardship application, or

• HMRC’s consideration of their hardship application is ongoing, or

• HMRC has refused the hardship application.

If HMRC has refused their hardship application the customer must say that they are applying to the tribunal for the appeal to be heard and their hardship application to be considered.

The customer must tell the tribunal their reasons for making a hardship application and provide a list of any documents they intend to produce in support of the application. The appeal will not proceed until the tribunal has decided the outcome of the hardship application.