If the customer makes a hardship application when appealing to
the tribunal, the Clearing House will send it to the
Solicitor’s Office who will liaise with the decision maker
and (if appropriate) the review officer and consider the hardship
application in line with the guidance at
ARTG3330 and
ARTG3340.
The tribunal may consider a hardship application only where
HMRC have refused it and the customer has asked the tribunal to
decide the matter.
If the customer has applied to the tribunal but had not
previously asked HMRC to consider their application for hardship,
we should consider the application when it is received from the
tribunal.
If we think the application is reasonable, we should write
to the customer accepting the hardship application and tell the
Tribunals Service that the hardship application has been
accepted.
