The Tribunals Service will allocate applications into one of
four categories. The four categories, which are set out in the
First-tier Tribunals Tax Chamber Rules (SI 273/2009) are Default
Paper, Basic, Standard and Complex, see
Applications and appeals falling within the Default Paper and Basic categories are listed in a Practice Direction and include the following:
Applications will then be processed by the Tribunals Service
Central Processing Centre in the same way as an appeal.
Once the tribunal has considered the application they will make a decision which may grant, refuse (or in some circumstances vary) the application.