AH1090 - General Commissioners - Jurisdiction: NIC appeals and Statutory Payments appeals

Regulations 7 and 8 of the DAA Regulations contain the rules for assigning proceedings to General Commissioners.

The appellant can elect for the proceedings to be heard by the Commissioners for any one of three places –

• their place of residence, i.e. their usual residence, in the United Kingdom (if any) at the time the election is made
• their place of business in the United Kingdom (if any) at the time the election is made, i.e. the place where the trade, profession, vocation or business is carried on, or if it is carried on at more than one place, the head office or the place where it is mainly carried on
• their place of employment in the United Kingdom (if any) at the time the election is made, i.e. the place where the employee normally spends his/her working day or, if extensive travel is involved, the base from which his/her work is carried on.

If the taxpayer fails to make an election HMRC may decide which Commissioners will hear the appeal etc. It must be the Commissioners for one of the places above. You should choose the one you consider to be the most convenient. If you don’t know the taxpayer’s usual place of residence, you may elect for the Commissioners for his/her last known place of residence. Notify the appellant in writing of the place you have chosen.

If none of the above are in the United Kingdom, and the appellant will not be represented at the hearing, the Commissioners for HMRC may give a direction as to which body of Commissioners should hear the appeal (see AH1120).

If an appeal hearing seems necessary and the appellant has not suggested a satisfactory place, refer to the DAAU for advice. DAAU will, if necessary, ask Central Policy:Tax Administration Policy, to nominate which division of Commissioners should hear the appeal.