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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
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Information & Inspection Powers: Information Notices: Appeals: Appealing against a third party notice

A person who has received a third party notice may appeal to the tribunal against

  • the notice, or
  • any requirement in the notice

on the grounds that it would be unduly onerous to comply with either the notice or the requirement.

However, there is no right of appeal against

  • a notice (or any requirement in the notice) that has been approved by the tribunal. 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 named person’s statutory records, see CH21700. The named person for these purposes means the person whose tax position is being checked and includes

    • a parent undertaking and all its subsidiary undertakings where the notice is given to any person for the purpose of checking the tax position of the parent and one or more subsidiary undertakings, see CH23760, and
    • each partner in a partnership, where the notice is given to any person other than a partner for the purpose of checking the tax position of one or more partners in their capacity as partners in their capacity as such, see CH23680, or
  • a notice (or any requirement in the notice) that refers only to any person’s statutory records relating 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.

Where a third party notice is issued to an involved third party in the period from 1 April 2010 to 31 March 2012, see CH25360, the involved third party may appeal on any grounds except against the requirement to produce its statutory records.

Where a third party notice is issued to any person and it refers only to information or documents that relate to any pensions matter, see CH23990, the person may appeal on any grounds except against the requirement to produce its statutory records.

See the Appeals, Review & Tribunals Guide (ARTG) for full guidance on the appeal and review procedure.

FA08/SCH36/PARA30

FA08/SCH36/PARA34A

FA08/SCH36/PARA34B