Appeal Rights and Procedure

The provisions dealing with the right to appeal can be found in FA 2008, Sch. 36, para. 29-31.

The person receiving an information notice can appeal against the notice or against a requirement in it.

As well as a failure to follow the rules specifically relating to a particular type of notice, the grounds for appeal can include a failure to either:-

  • Take account of the restrictions that apply to all notices
  • Comply with the general rules that apply to all notices.

 

Where the appeal is against the notice, the person does not have to comply with it until the appeal has been heard. But where the appeal is against a requirement in the notice, the person must comply with the other requirements.

If the notice has been issued with the approval of the Tribunal the only way to challenge it is by way of judicial review.

An appeal must:-

  • Be made in writing and addressed to the officer who issued the notice
  • Reach HMRC within 30 days of the date on which the information notice was given
  • State the grounds of appeal.

 

If it is not settled by agreement between the appellant and HMRC it will be heard by the Tribunal, which can:-

  • Confirm the notice or a requirement in it
  • Vary the notice or such a requirement
  • Set aside the notice or such a requirement.

 

The Tribunal’s decision is final – there is no further right of appeal.

If the Tribunal confirms or varies the notice, the person must comply within the period set by the Tribunal. If the Tribunal does not set a period, the person must comply within the period set by the officer.

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