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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
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Data gathering: Details of power: Data-holder notice: Approval by tribunal

We may ask the tribunal for approval to issue a data-holder notice. If the tribunal gives approval to issue the data-holder notice, it means that the data-holder cannot appeal against the data-holder notice, see CH29400.

We can apply to the tribunal without giving the data-holder notice of our application.

The tribunal may only approve our data-holder notice if all of the following conditions are met.

  • The application is made by, or with the agreement of, an authorised officer.
  • The tribunal is satisfied that we are justified in giving the data-holder notice.
  • The data-holder has been told that the data is required and has been given a reasonable opportunity to make representations, unless the tribunal is satisfied that doing this might prejudice any purpose for which the data is required.
  • The tribunal has been given a summary of any representations made by the data-holder, unless the tribunal is satisfied that doing this might prejudice any purpose for which the data is required.

A decision by the tribunal to approve a data-holder notice is final and cannot be appealed, despite sections 11 and 13 of the Tribunals, Courts and Enforcement Act 2007.

FA11/SCH23/PARA5