Information & Inspection Powers: Information Notices: Appeals: Appealing against a taxpayer notice
A person who has received a taxpayer notice may appeal to the tribunal against
- the notice, or
- any requirement within the notice
except that there is no right of appeal against
- a notice (or any requirement in the notice) that has been approved by the tribunal, see CH24120. The tribunal’s decision to approve a notice or not is final. Any challenge to a tribunal approved notice would be through an application for judicial review, or
- a requirement in a notice to provide any information, or produce any document, which forms part of the person’s statutory records, CH21700, or
a notice (or any requirement in the notice) that refers to any person’s statutory records relating only to
- the supply of goods or services or
- the acquisition of goods from another EU member state or
- the importation of goods from outside the EU in the course of carrying on a business.
See CH21700 for guidance on resolving disputes about whether a document is or is not a statutory record. See the Appeals, Review & Tribunals Guidance (ARTG) for full guidance on the appeal and review procedure.