# The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009, Article 22: Hardship applications


(1) This rule applies where an enactment provides, in any terms, that an appeal may not proceed if the liability to pay the amount in dispute is outstanding unless HMRC or the Tribunal consent to the appeal proceeding.
(2) When starting proceedings, the appellant must include or provide the following in or with the notice of appeal—
(a) a statement as to whether the appellant has paid the amount in dispute;
(b) if the appellant has not paid the amount in dispute, a statement as to the status or outcome of any application to HMRC for consent to the appeal proceeding; and
(c) if HMRC have refused such an application, an application to the Tribunal for consent to the appeal proceeding.
(3) An application under paragraph (2)(c) must include the reasons for the application and a list of any documents the appellant intends to produce or rely upon in support of that application.
(4) If the appellant requires the consent of HMRC or the Tribunal before the appeal may proceed, the Tribunal must stay the proceedings until any applications to HMRC or the Tribunal in that respect have been determined.

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Source: https://www.legislation.gov.uk/uksi/2009/273/article/22 (the official version)
Page: https://openlegislation.uk/tribunal-procedure-first-tier-tribunal-tax-chamber-rules-2009/article-22
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.