CH29430 - 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