AH1100 - General Commissioners - Jurisdiction: Change of jurisdiction by agreement

A mutually acceptable place of hearing may be agreed with the appellant (TMA70/S44(2)). Either HMRC or the taxpayer may initiate an agreement to change the place of hearing before the Commissioners. It will often be possible to approach one person in respect of a large number of taxpayers, for example the group accountant acting for a large group or the solicitors acting as trustees for a large number of trusts. A draft letter for making the initial approach is at AH1105.

The agreement is cancelled by making a fresh agreement. The cancellation of an agreement only affects appeals received after the cancellation.

In straightforward cases an exchange of letters may be enough to secure the agreement providing that this reflects

• the proceedings to which it applies
• the name of the Commissioners’ Division involved
• where appropriate, the various types of assessments and other applications to Commissioners to which the agreement is intended to apply.

An example of a simple agreement is at AH1110.

Once the agreement is made take the following action

• In CODA cases, use Function AT to amend the Commissioners Division code (see CO1000)
• file the agreement in the permanent notes pad and make a prominent note of the agreement
• give details of the new agreed Commissioners Division to any other officers concerned
• see AH1150 onwards for procedures prior to the hearing.