Tribunals

A Tribunal is an independent judicial body and the Tribunal system is being expanded to deal with all disputes concerning tax.

Separate learning will be available regarding Tribunals.

The Tribunal will deal with approval of, and appeals against, information notices.

• Taxpayer notices will not usually need approval.
• Third party notices will sometimes need approval
• Identity unknown notices will normally need approval.

All applications for Tribunal approval have to be agreed by an authorised officer. Any notice that is approved by the Tribunal must say so within the notice.

You must present any representations of the person who will be served the notice to the Tribunal. You should submit any written representations. If the representations are not in writing, you should ensure the content and tone are accurately reflected in your presentation.

The Tribunal will only approve the request if it is satisfied that the issue of the notice and the removal of the right of appeal are justified.