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Official guidance
Specialist Investigations Operational Guidance

SIOG8300 · Statutory basis for closing an investigation: appeals

  • SIOG8310 · Early planning is essential
  • SIOG8320 · Reference to ARTG procedures
  • SIOG8330 · Reference to Tribunals Caseworker (Advocate)
  • SIOG8340 · Liaison with Solicitor's Office
  • SIOG8350 · Preparations
  • SIOG8370 · Conduct of appeal
  1. Statutory basis for closing an investigation: appeals: contents
  2. Statutory basis for closing an investigation: appeals: reference to ARTG procedures

SIOG8320 | Statutory basis for closing an investigation: appeals: reference to ARTG procedures

From HM Revenue & Customs · Specialist Investigations Operational Guidance

There is extensive advice on procedures for appeals in the Appeals Reviews and Tribunals Guidance (ARTG). Investigators should review this guidance as part of their initial preparation when a case is heading for contentious appeal. It cannot be over emphasised that attention to the basics at the earliest stage can save time and avoid difficulties later.

ARTG8000 is the guidance on First and Upper-tier Tribunals and, within that, ARTG8300 covers preparing for a tribunal hearing.

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