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HMRC internal manual

Claimant Compliance Manual

HM Revenue & Customs
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Working the examination: 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 (cross-reference CCM10220). If the claimant(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 what they say to decide whether action under CCM5180 et seq. is appropriate.