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HMRC internal manual

Compliance Handbook

Data gathering: Appeals against data-holder notices: Grounds of appeal

The data-holder may appeal against the data-holder notice, or any requirement in such a notice, on one or more of the following grounds.

  • It is unduly onerous to comply with the notice or requirement. But the data-holder cannot use these grounds of appeal if the requirement is to provide data that is part of the data-holder’s statutory records.
  • The data-holder is not a relevant data-holder.
  • Data specified in the notice is not relevant data.

The provisions in Part 5 of TMA 1970 (appeals and other proceedings) that relate to appeals have effect in relation to appeals against a data-holder notice in the same way as they have effect in relation to an appeal against an assessment to income tax. Appeals, Reviews and Tribunals Guidance (ARTG) contains full details of the review and appeals process, see ARTG2100+.