A3.707 Administration of Tribunals

Administration and compliance

A3.707 Administration of Tribunals

Location of Tribunals

A3.707 Administration of Tribunals

Birmingham Tax Appeals Unit

Appeals against HMRC decisions and all other matters for the consideration of the First Tier Tax Chamber are sent to the specialist tax appeals unit in Birmingham where all administrative processes are centralised. This is the initial destination for all tax matters, with the exception of any judicial review of First-tier Tax Chamber decisions, or any application under FA 2008, Sch 36, para 50.

The unit receives and registers cases, creates case files and categorises cases according to the Tribunal Procedure Rules (see A5.608). Appeals can be made electronically and sent to, or can be made by post to HM Courts & Tribunals Service, First-tier Tribunal (Tax Chamber), PO Box 16972, Birmingham B16 6TZ.

Appeal forms are available on the HM Courts & Tribunals Service website, which also contains guidance on how to appeal. Any appeal, application or reference that is beginning its life and not part of an existing case must be in writing and include the specified information (see A5.607). A telephone service is operated for all general queries and for monitoring the progress of the case1. For commentary on the appeals procedure, see A5.607.

A case creation team processes all new appeals and applications that come into the centre, whether by fax, email, post or hand delivery. The unit

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