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HMRC internal manual

Compliance Handbook

Information & Inspection Powers: Information Notices: Appeals: What the First-tier Tribunal can decide

When the First-tier Tribunal hears an appeal against an information notice or any requirement in a notice, it may

  • confirm the notice or requirement, or
  • vary the notice or requirement, or
  • set aside the notice or requirement.

The decision of the First-tier Tribunal is final. This means that both the appellant and HMRC must abide by its decision. There is no right of appeal to the Upper Tribunal.

If the tribunal confirms or varies the notice, or any requirement in it, the person must comply with the notice or requirement within the period specified by

  • the tribunal, or
  • an officer of HMRC after the tribunal’s decision if the tribunal does not specify a period.

Where you need to specify a period, you should follow the same principles as you would before issuing a notice, see CH23420.