With a paper hearing, the tribunal will study all the appeal papers and come to a decision based on these alone. A paper hearing will normally only take place if all parties consent and the tribunal agrees that an oral hearing is unnecessary. The tribunal will be made up in the same way as for an oral hearing (see 16 below ). You can send comments or extra evidence to the tribunal to consider at any time before they make their decision. You will not be told when the decision is due to be made, so send your evidence or comments as soon as possible. If you need time to prepare your information, contact the tribunal clerk. Say when you expect to send the information and ask for the decision to be delayed until you have sent it.
TP(FTT)SEC Rules, rule 27(1)