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HMRC internal manual

Compliance Handbook

Information & Inspection Powers: Information Notices: Appeals: Appealing against an identification notice

A person who has received an identification notice may appeal to the tribunal against

  • the notice, or
  • any requirement in the notice.

The only ground of appeal to the tribunal against an identification notice is that it would be unduly onerous, see CH24420, to comply with either the notice or the requirement.

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