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HMRC internal manual

Compliance Handbook

How to do a compliance check: data-gathering powers: appeals

The data-holder has the right to appeal against the data-holder notice, see CH29400, or any requirements in such a notice, on one or more of the following grounds:

  • it is unduly onerous to comply with the notice or requirement
  • the data-holder is not a relevant data-holder or
  • data specified in the notice is not relevant data.

Where the data-holder appeals against the notice, they must

  • state the grounds of the appeal in writing
  • be within the 30 days from when the data-holder notice was issued
  • be to the officer who issued the notice.

You must follow the guidance about review and appeals process in ARTG

Once the appeal is referred to the tribunal, the tribunal may confirm, vary or set aside the date-holder notice or requirement, see CH29440. The tribunal decision is final.

The data-holder cannot appeal against the notice or its requirement:

  • if the relevant data forms part of their statutory records, see CH212100, or
  • where the tribunal has approved the issue of the notice.