OPTIONAL no cookies message or leave null
- How to Appeal
Before you can appeal to a Commissioner
You should ask for a written statement of the Tribunal’s reasons for its decision. Once you have the written statement then, if you wish to appeal to a Commissioner, you must apply to the tribunal chairman for leave to appeal (unless your case involves a tax credit penalty case or a child trust penalty case). To apply to the chairman, write a letter to the clerk to the tribunal.
There are strict time limits for appealing for the written statement and for leave to appeal. These time limits are set out in the leaflet entitled “How to appeal”.
Your chances of appealing may be lost or seriously prejudiced if you do not ask for and obtain a written statement before applying for leave or fail to meet the time limits.
Even if you do receive a written statement you must still apply to the chairman for leave to appeal to the Commissioner.
Once you have received a decision on your application for leave to appeal you should complete the relevant parts of the OSSC1 form and sent it, with all the documents specified at the end of the form, to the appropriate Commissioners’ Office at the address shown at the end of the form.
- OSSC 1 Guide – A guide on how to complete the form
- OSSC1 form – Use for applications for leave to appeal to the Commissioner and Notice of appeal
- OSSC2 form – for use by the Secretary of State, the Board of the Inland Revenue or a Local Authority
- PAC 1 form: Application for leave to Appeal to a Commissioner and Notice of Appeal in Pension Appeal cases
- PAC 2 form: Application for leave to Appeal to a Commissioner and Notice of Appeal in Pensions Appeal Cases
Form PAC 2 is for use only by the Secretary of State - PAC Leaflet - This leaflet describes what steps you need to take to appeal to a Commissioner from a decision given by a Pensions Appeal Tribunal in England and Wales or Scotland once you have asked the tribunal chairman for leave (permission) to appeal.
"This section deals with procedures at oral hearings, as well as providing details of who can claim expenses incurred in attending an oral hearing. Should an oral hearing of your case be granted or directed the hearing will usually take place at the Commissioners’ Office in Edinburgh.