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
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.