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HMRC internal manual

Compliance Handbook

Data gathering: Appeals against data-holder notices: Tribunal powers on appeal

On appeal, the tribunal may confirm, vary or set aside the data-holder notice or a requirement in it.

If the tribunal confirms or varies the notice, or a requirement in it, the data-holder must comply with the notice or requirement

  • within such period as is specified by the tribunal, or
  • if the tribunal does not specify a period, within such period as is reasonably specified in writing by an officer of HMRC following the tribunal’s decision.

A decision by the tribunal under this part is final, despite the provisions of sections 11 and 13 of the Tribunals, Courts and Enforcement Act 2007.

The Appeals, Reviews and Tribunals Guidance has detailed guidance about the review and appeal process - see the Appeals, Reviews and Tribunals Guidance (ARTG).