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HMRC internal manual

Compliance Handbook

Information & Inspection Powers: Information Notices: Appeals: Who is entitled to appeal

The person receiving an information notice may be able to appeal against the notice or a requirement in the notice.

An appeal against the notice itself will cover the general restrictions, see CH22100, and general rules, see CH23220, applying to information notices. If the person appeals against the notice, the person does not have to comply with any requirement the notice contains until the appeal is decided.

Where the appeal is only against some of the requirements in a notice, the person must comply with the requirements which are not under appeal. For example, there is no right of appeal against a requirement to produce ‘statutory records’, see CH21700. A person must therefore produce those records even if they have appealed against a requirement to produce other documents.

Details of the appeal procedures are at CH24340.

FA08/SCH36/PARA29 - 31