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.
