The tribunal only considers postponement applications where they
have been refused by HMRC and the customer applies to the tribunal
to decide the matter.
Where a customer applies to the tribunal in relation to a postponement application, then it may be that either
Where HMRC have refused the application for postponement, see
ARTG2530 the decision maker will need to
prepare HMRC’s case for tribunal.
If the customer has applied to the tribunal but had not previously applied for postponement when they appealed to HMRC, the decision maker should consider the application when it is received from the tribunal.
If the decision maker thinks the application is reasonable, they should write to the customer accepting the postponement application and tell the Tribunals Service that the postponement application has been accepted.