SALF406 | Enquiries into Tax Returns: referrals to the tribunal during an enquiry

HMRC and the taxpayer can jointly refer an issue that is the subject of an open enquiry for determination by the tribunal during the enquiry

Sections 28ZA to 28ZE

In most cases a contentious issue that arises within an enquiry will be dealt with through the appeal procedures at the end of the enquiry. However if both HMRC and the taxpayer agree a particular question that relates to the subject matter of the enquiry should be determined by the tribunal before the enquiry is completed, they can jointly refer it to the tribunal. The issue will be heard and determined by the tribunal in the same way as an appeal and the determination is binding on the parties. It will be taken into account in the enquiry closure notice (see SALF407).

Either side can suggest a joint referral and if HMRC disagree such a request the decision must take into consideration all the relevant facts and evidence of the specific case and make a clear note of the decision.