Tribunals Reform

The Tribunals Courts and Enforcement Act (TCEA), sponsored by the Ministry of Justice (MoJ), received Royal Assent on 19 July 2007. Tribunals Reform will result in a combined independent tribunal for all tax appeals. The existing Commissioners and Tribunals used by HM Revenue & Customs (HMRC) will be replaced from April 2009 by the First-tier and Upper Tribunals administered by the MoJ. Tribunals reform provides a unique opportunity to streamline the legislation and HMRC's practice when dealing with appeals. This includes a more consistent approach to internal review.

TCEA puts in place a framework to establish a two tier tribunal system: the 'First-tier Tribunal' and the 'Upper Tribunal'. Appeals will be heard within specialist 'Chambers', one of which will specialise in tax. On 1 April 2009, we expect the functions of the four tribunals currently hearing tax appeals to be transferred into the tax chamber.

During autumn 2008 we continued to work closely with the MoJ to prepare the appropriate legislation to facilitate tax tribunal reform within HMRC and to introduce the new statutory entitlement to an internal review. There have been meetings of the two HMRC - agent groups who are assisting us with both implementation as a whole, the Tribunals Reform Stakeholder Group (TRSG), and monitoring the direct taxes internal review trial being conducted in the Manchester area, the Tribunals Reform Manchester Group (TRM).

HMRC's Tribunals Reform Project team are working on producing accessible and clear guidance for both HMRC staff and our customers in the new year. Meanwhile, we will be providing you with updates via a 'latest news' facility, see link below.

Project aims

The aims of the Tribunals Reform Project are:

  • to implement Tribunals Reform within HMRC
  • to introduce an objective internal review process
  • to make the disputes process more consistent and harmonised
  • to provide a better customer experience

Further information

Tribunals Reform Stakeholder Group

Tribunals Reform Manchester Group