A list of appellants (the 65 List) should be forwarded to the
Clerk to Commissioners, who is responsible for issuing notices to
the appellants to attend the meeting. A case in which it is
anticipated that the Crown will be represented by a member of the
Solicitor's Office should not be listed without prior consultation
with the relevant technical specialist and the solicitor.
It is often the practice for HMRC to prepare forms 64-2 in
respect of the cases listed for hearings (see CO4000 onwards).
Where this applies, the forms are produced by computer and
enveloped in the District, but the bundle of unsealed envelopes
should be passed to the Clerk with the form 65, leaving the
responsibility for checking and posting to the Clerk.
The regulations makes it clear that, except in the case of
penalty proceedings under TMA70/S100C (see AH3820), any party can
notify the Clerk that he requires a date for a hearing to be fixed.
If a Clerk receives such a notice from a party, then he should send
a notice to all parties to the appeal informing them of the place,
date and time of the hearing. He is required to give at least 28
days notice of the hearing unless the Commissioners direct
otherwise or the parties agree. You should therefore ensure that 65
lists are sent to the Clerk in sufficient time to enable this
requirement to be met.
