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HMRC internal manual

Claimant Compliance Manual

Opening and Working Enquiries: Working an enquiry - information notice - no right of appeal

There is no right of appeal against an information notice. There is however a right of appeal against any penalty charged for failure to comply with the notice. If the customer(s) attempts to make an appeal, either verbally or in writing, you should explain to them that there is no right of appeal against the notice, but that if the information is not supplied and a penalty is charged, they will have the right of appeal against the penalty. And you should carefully consider whether action under CCM12260 (allowing extra time to comply) is appropriate.