Do not forward a notice of appeal to the Special Commissioners
unless your AU asks you to do so. Report the appeal to the Special
Commissioners on form 209 and send it with the notice of appeal.
Where appeals for more than one year are dealt with at the same
time, only one form 209 need normally be used.
Where a request for the hearing of an appeal by the Special Commissioners instead of the General Commissioners was made after the expiry of the normal appeal period, submit your case to your AU for advice as to how to proceed.
Normally you should take the initiative in reporting appeals to the RAU for listing for a hearing. This will be when it is clear both to you and to the taxpayer or to his agent that agreement cannot be reached on the matters in dispute. If you have already made a report to the appropriate Specialist under AH1615 tell the specialist you have now reported the case to the AU.
Do not report an appeal to the Special Commissioners for listing for a hearing until you have made a report to the appropriate specialist (see AH1615) and the AU and have received advice.
Sometimes the taxpayer or his agent may ask for a hearing of the appeal by the Special Commissioners. If you have not already done so, you should make the report to the relevant specialist and the AU indicating that a hearing has been requested on the initiative of the taxpayer. If you have already made the report to the appropriate Specialist tell them that at the appellants request you have now reported the case to the AU to list the case for hearing by the Special Commissioners.
Accede to the taxpayer’s request promptly and report the appeal using form 209. If appropriate, you may at the same time need to point out to the appellant that, in your view, further information should be made available before the Special Commissioners can usefully hear and determine the appeal.
Where an appeal is reported to the Special Commissioners after a direction for an election for hearing by the Special Commissioners to be disregarded is refused, or revoked, by the General Commissioners a note should be added to form 209 to show that a direction was refused, or revoked.