In this section
- List of Divisions
- If you do not know which Division is nearest to you, please see
- List of Counties and their Divisions
Contact a clerk
The Clerks to the General Commissioners provide administrative support to the General Commissioners, and will correspond and liase with you regarding the time and other details of hearings. Clerks are often lawyers, and can provide legal advice to the General Commissioners if the General Commissioners request it, but they do not make, nor influence, the General Commissioner's decision.
The following is a list of the clerks to the General Commissioners. Once you have appealed to HMRC they will contact you and try to reach agreement with you. If that cannot be done HMRC will contact the clerk concerned to make arrangements for your appeal to be heard.
If, at any time, you want your appeal to go directly to the General Commissioners (rather than continue trying to settle the matter with HMRC you can contact the clerk to have your appeal listed for hearing. All parties to the appeal will get 28 days notice of the date on which the appeal will be heard unless you all agree to an earlier date or the tribunal itself directs that the appeal will be heard earlier.
