At your hearing

Explanatory booklet

March 2009

1 About this booklet

This booklet is designed to provide you with useful information about your tribunal hearing once you have received the notification of hearing date letter.

This booklet cannot deal with every set of circumstance or eventuality. Its aim is to provide you with information about what to expect at a hearing and what you need to do to prepare beforehand.

Please note that if your appeal is in the Default Paper category, the information provided in this booklet does not apply. For a description of the four procedural categories, please refer to our booklet “Making an appeal”.

If you have any questions about your hearing which are not covered in this booklet, please phone us on 0845 223 8080. Textphone users can contact us via Typetalk on 1800108452238080.

2 What documents will I need to bring with me?

Essentially, you should bring evidence to the hearing which proves the facts of your case and also the legal grounds.

The proceedings for cases categorised as Basic are informal. You should attach the documents you intend to rely on with the Notice of Appeal form and bring them also to the hearing to make your case. HMRC will notify you in writing and in advance if they wish to raise new grounds contesting your case that they have not raised before.

In Standard and Complex categories, once you have received the statement of case from HMRC, you must supply us and them with a list of the documents you will be producing

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