Stage Six - Action On Receipt Of The Tribunal's Decision (Info)

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The tribunal will give its decision on a decision notice. This form is sometimes referred too as form AT3. The tribunal will state whether the appeal is

• Dismissed

Or

• Allowed

And whether the decision of the Board of HM Revenue & Customs (HMRC) under appeal is

• Upheld

Or

• Revised

The extent to which a decision is revised or upheld can vary. It can be revised or upheld in full or in part

The Appeals Service (tAS) will notify the claimant when an appeal is revised or upheld.

Alternatively, the tribunal can accept the claimant's application to withdraw the appeal at the hearing.

The decision given by the tribunal will need to be implemented on the computer. The action to take could be in Function CAPTURE APPLICATION or Function AMEND APPLICATION, depending on whether the claim has been awarded or disallowed.