AH1115 - General Commissioners - Jurisdiction: Request to change divisions after appeal made

Where a taxpayer wishes to transfer jurisdiction for hearing an appeal etc after the appeal has been made take the following action:-

Where the taxpayer has proposed a different body of Commissioners and the proposal

• would have been acceptable if made in advance of the appeal
• is not seen as a delaying tactic (that is not thought to be an attempt to avoid an imminent Commissioner's meeting)
• is expected to secure continuing agreement

you can agree to the taxpayer’s proposal.

Otherwise do not agree to the taxpayer’s proposal.