ARTG12040 - Judicial review: Application to bring proceedings

Judicial review proceedings are handled by Solicitor’s Office, in consultation with the relevant business unit. So any correspondence relating to judicial review should be referred to Solicitor’s Office.

The customer/HMRC must apply to the High Court for permission to bring judicial review proceedings. The High Court will decide the application for permission and may transfer the judicial review to the Upper Tribunal or it may decide the case itself.

The customer/HMRC must apply to the High Court for permission to bring judicial review proceedings by sending a written application to the Court within 3 months of the date of the decision the application relates to.

The application can be made later if it is made within 1 month of the date when the First-tier Tribunal sent their reasons for the decision or notification that the application for the decision to be set aside was unsuccessful.

The application must state

• their name and address
• the name and address of

• an address where documents can be sent to them
• details of the decision being challenged, including the date, reference and identity of the decision maker
• a statement that the application is to bring judicial review proceedings
• the outcome they are seeking
• the facts and grounds of their case.

They must also send

• a copy of any written record of the decision, and
• copies of any other documents which the High Court/Upper Tribunal or any other party need to understand the application.

They may apply for an extension to the time limit, but must give reasons why they did not apply within the time limit.

The High Court/Upper Tribunal will send a copy of the application and any documents to all interested parties.

Any party who receives a copy of the application and wants to take part in the proceedings must write to the High Court/Upper Tribunal to acknowledge that the application has been served within 21 days of the date the High Court/Upper Tribunal sent the copy to them.

The acknowledgement must state

• whether they intend to oppose the application for permission and, their grounds for support or opposition
• the name and address of anyone not named in the application that they think is an interested party.

If they do not send an acknowledgement they may not take part in the application for permission. But they can take part in any subsequent proceedings if permission is given.