What is the right to notify an inheritance tax appeal to the tribunal under section 223D?

Under section 223D of the Inheritance Tax Act 1984, once an appellant has given notice of appeal to HMRC regarding an inheritance tax matter, they may notify the appeal to the tribunal. Once notified, the tribunal — not HMRC — becomes the decision-maker on the matter in question, providing an independent hearing.

When is the right to notify the tribunal directly lost under section 223D?

The appellant loses the right to notify the tribunal directly if HMRC have already issued a formal notification under section 223B (review requested by the appellant) or section 223C (review offered by HMRC). Once a review process has been initiated, the direct route to the tribunal is no longer available under the general right.

How can an appellant access the tribunal after a review process has begun?

Where a review has been requested or offered, the appellant may still notify the appeal to the tribunal under specific conditions. Section 223G permits tribunal notification after a review has concluded, and section 223H permits it where HMRC offered a review but the appellant did not accept, preserving the ultimate right to an independent hearing.

What happens if HMRC offer a review before the appellant notifies the tribunal?

If HMRC offer a review under section 223C before the appellant notifies the tribunal, the appellant can no longer go directly to the tribunal. The appellant must either accept the review and, if dissatisfied, notify the tribunal under section 223G after the review concludes, or decline the offer and notify the tribunal under section 223H.

Inheritance Tax Act 1984 section 223D

Notifying appeal to the tribunal

Section 223D sets out the circumstances in which an appellant who has given notice of appeal to HMRC may escalate that appeal by notifying it to the tribunal, and the restrictions that apply once a review process has begun.

Once notice of appeal has been given to HMRC, the appellant may notify the appeal to the tribunal, which will then decide the matter.
The right to notify the tribunal directly is lost if HMRC have already issued a notification under the review provisions (sections 223B or 223C).
Where a review process has been initiated, the appellant may only notify the appeal to the tribunal if permitted under sections 223G or 223H.
The effect of notifying the appeal to the tribunal is that the tribunal, rather than HMRC, becomes the decision-maker on the matter in question.

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