Ask CPAG Online - Will your appeal always proceed to a tribunal?
Once a valid appeal has been registered by HMCTS (the tribunal service) following a MR, your appeal will normally proceed to be determined by an independent tribunal.
Note the following exceptions, which are likely to be rare following the introduction of MR.
The DWP have the power to carry out a further revision before your appeal proceeds to a tribunal and revise the decision in your favour. This could happen, for example, where you submitted new information or evidence with your appeal which establishes that the decision under appeal was wrong. Note that if the decision is changed wholly or partially in your favour, your appeal lapses and you will have to appeal again if you are unhappy with the new outcome (see Chapter 57(3) of the CPAG Handbook).
HMRC can offer to ‘settle’ the appeal without it going to a tribunal (if you agree the appeal will lapse) and may telephone you to discuss this before the appeal (see Chapter 66(3) of the CPAG Handbook). You should seek advice unless the decision under appeal is changed wholly in your favour.