AH1345 - General Commissioners: Conduct of hearing: `No attendance' cases

If the appellant does not attend and nobody else attends on his behalf the Commissioners may hear and determine the proceedings, unless they are satisfied there is good and sufficient reason for such absence.

If there is no attendance by or on behalf of the taxpayer, and the Commissioners are not prepared to postpone or adjourn the hearing and indicate they wish to determine the appeal, you have a responsibility to ensure that all relevant facts are put before them. You should, as usual when representing the Crown, act fairly and honourably.

In addition to advising the Commissioners of HMRC's view of the case you must advise them of anything that the taxpayer or his representatives have put forward. This might be as little as a statement on the notice of appeal that the assessment is excessive. You do not have to plead the appellant's case but it is your responsibility to ensure that the Commissioners are aware of the taxpayer’s representations, however slender. If you do not ensure that all available material for the Commissioners' determination is put before them there is the danger that the Commissioners' decision may be overturned on appeal or by way of Judicial Review. This danger is reduced if you have already told the appellant the specific figures in which you are seeking to get the appeal determined.

Ask the Commissioners to record that fact that the appellant did not attend and was not represented at the appeal hearing.