AH1120 - General Commissioners - Jurisdiction: Assignment of proceedings: Commissioners for HMRC direction

Rules 8 and 9 of TMA70/Sch3 allow the Commissioners for HMRC to give a direction that specifies the division in which an appeal or application relating to income tax, capital gains tax and corporation tax is heard if –

• the place for the hearing as determined by the rules for assigning proceedings to Commissioners is outside the United Kingdom, or
• there is no such place for the hearing.

Regulation 7(6) of The Social Security Contributions (Decisions & Appeals) Regulations 1999 allows an officer of Revenue & Customs to give a direction that specifies the division in which an appeal relating to a NICs decision is heard if -

• the place for the hearing as determined by the rules for assigning proceedings to Commissioners is outside the United Kingdom, or
• there is no such place for the hearing.

See AH1081for the rules for assigning proceedings to Commissioners.

The Direction will not come into operation in any particular case until a notice is issued to the taxpayer, directing where an appeal or application will be heard. This is usually done by issuing form 64-4(DIR) or 64-5(1)(DIR), but it may be done by a separate letter (see example below).

The direction has no effect if within 30 days of the issue of the notice of the direction the taxpayer objects to it in writing.

Before issuing a notice of direction you should attempt to decide the place of hearing by agreement with the taxpayer (see AH1100).