Notices of the hearing are prepared by HMRC but are issued by the Clerk to the Commissioners. The Clerk is required to give appellants 28 days notice of the hearing. You must therefore ensure that the list of appeals and notices are sent to the Clerk in sufficient time for him to do so, being particularly careful to allow extra time at times such as Christmas and Easter when the Clerk’s office may be closed and postal deliveries may be delayed.
