This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Compliance Handbook

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

Where a person appeals against a data-holder notice, see CH29420, the appeal must

  • state the grounds of appeal
  • be in writing
  • be within 30 days from when the data-holder notice was given, and
  • be given to the officer of HMRC who gave the data-holder notice.