In general it is the responsibility of the Clerk to the
Commissioners' to notify taxpayers of the decisions taken by the
Commissioners. If a hearing is adjourned and the date, place and
time of the adjourned hearing are announced before the adjournment
in the presence of the parties, then no further notice need be
sent. In other cases where an appeal is postponed or adjourned, the
Clerk must send a notice to the parties informing them of the
place, date and time of the reconvened hearing.
When an appeal is finally determined by the Commissioners,
the Clerk must send a notice to the parties which sets out the
final determination.
Where, in advance of the hearing, you have agreed with the
taxpayer or his accountant either that the Commissioners should be
asked to grant an adjournment or postponement or that a particular
determination should be made, you can advise the appellant or his
agent of the Commissioners' formal agreement to the proposals
should you consider it appropriate to do so.
Where the appellant was neither present nor represented at
the hearing and had made no prior arrangement with you or the Clerk
to Commissioners, the Commissioners' decision should be notified to
him by the Clerk to Commissioners as above. In such cases there
will normally be no need for you to send a separate notification.
But if the payment of tax was postponed pending the outcome of the
appeal, and no amended notice will be issued because the
Commissioners have confirmed the assessment etc, you must send the
appellant a notice of the total amount payable in accordance with
the determination (TMA70/S55 (9)). See also AH0120.
