IHTM37100 - Appeals against NODs; referral to the tribunal

Following the reform of the tribunal system in 2009 HMRC does not refer appeals to the tribunal for hearing. The right to refer an appeal for listing lies only with the appellant.

After 1 April 2009, for all open appeals, IHTA19884/S223A(2)(c) and S223E provides that appeals may only be notified to the appropriate tribunal by the appellant. Under IHTA84/S223D the taxpayer cannot refer the appeal to the tribunal while HMRC are conducting a review of the matter determined by the NOD.

Under IHTA84/223B the appellant has the right to ask HMRC to review its decision before the appellant notifies the tribunal of the appeal under IHTA1984/S223G or S223H (see IHTM37110).

Alternatively, if the appellant has not notified the tribunal of their appeal or not required a review, IHTA1984/S223C provides that HMRC may offer a review of its decision.