EM5607 - Commissioners: Proceedings Commenced by Revenue

In the case of proceedings which are commenced by the Revenue, we have the right to decide which body of Commissioners should hear them but we must elect for one of the following:

• taxpayer’s place of residence
• taxpayer’s place of business
• taxpayer’s place of employment

unless none of them are in the United Kingdom.

Any election made by the Revenue must be notified in writing to the taxpayer.

Alternatively, a mutually acceptable place of hearing may be agreed with the appellant (see AP3385).

If none of the above are in the United Kingdom the Board may give a direction as to which body of Commissioners should hear the appeal (see AP3386).