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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
, see all updates

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.

FA11/SCH23/PARA29