A8.306 Coronavirus (COVID-19)—making appeals
Appeals and applications to the First-tier Tribunal and Upper Tribunal are both significantly affected by the coronavirus (COVID-19) pandemic. The commentary below summarises the situation as at 24 March 2021. However, the position is constantly changing. The Ministry of Justice is providing regular updates and taxpayers and advisers are advised to check the Judiciary website for the most up-to-date position.
The position before the pandemic is set out in A5.607. However, the information there should be read in the light of, and as amended by, the commentary below and in
• A8.305—general approach to Tax Tribunals and coronavirus
• A8.307—appeal hearings
• A8.308—appealing decisions, upper tribunal and judicial review
This commentary deals with appeals to the First-tier Tribunal unless specific reference is made to the Upper Tribunal or to both Tribunals. It only provides a summary, and advisers and taxpayers may need to take further advice in relation to any particular appeal position. Also, If the appeal is to the Scottish First-tier Tribunal, the procedure may not be the same as that set out here. Specialist advice is required.
Making a new appeal to HMRC
The adviser or taxpayer must first check whether the HMRC decision is appealable. Direct tax appeals must be made first to HMRC, and there is a strict 30-day time limit. It may be difficult to notify the appeal to HMRC within the time limit (eg the decision letter was sent to work premises, which are closed, or the adviser or taxpayer are self-isolating).