ARTG8220 | First-tier and Upper Tribunals: Appeals to the tribunal: How does HMRC hear about an appeal to the tribunal

When the customer notifies their appeal to the tribunal, the Tribunals Service Central Processing Centre, see ARTG8330, will tell the Clearing House, see ARTG8320, about the appeal.

The Clearing House will tell the HMRC Legal Group litigator, who will contact the decision maker and, if there has been a review, the review officer, and ask for the papers.

If it is clear from the papers that a specialist office or technical/policy specialist is taking the lead on the case, the litigator will liaise with the specialist to decide who will be the technical/policy contact responsible for providing instructions to Legal Group throughout the case.

If it appears that a review of the decision appealed against is currently ongoing the litigator should tell the Tribunals Service, who may strike out the appeal, see ARTG8340.