Commentary

A5.706 Withdrawal of appeal

Administration and compliance

A5.706 Withdrawal of appeal

A5.706 Withdrawal of appeal

A taxpayer who has given notice of appeal may notify an HMRC officer, orally or in writing, that they do not wish to proceed with it. Within 30 days of such notification, the officer may refuse to accept withdrawal, in which case the proceedings will continue. If the officer does not refuse to accept withdrawal, the appeal is treated as settled as if the parties had come to an agreement (see A5.707) that the assessment, etc should be upheld without variation1.

Where the appeal is withdrawn orally, HMRC practice is to ask for it to be confirmed in writing. If written confirmation is not forthcoming, the officer will himself confirm acceptance of the withdrawal in writing (unless they refuse to accept it), in which case the issue will be treated as confirmed by the tribunal2.

Either the taxpayer or HMRC may withdraw all or part of their appeal at any time before the First-tier Tribunal makes its decision either in writing to the tribunal before the hearing starts, or orally during the hearing. An appeal may also be withdrawn where the case has been adjourned part heard. A party who has withdrawn their case may subsequently apply to the tribunal for the case to be reinstated3. The tribunal will notify the other parties of any withdrawal. The appellant

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