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HMRC internal manual

Enquiry Manual

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HM Revenue & Customs
Updated
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Information Powers: SA & CTSA Enquiry powers: Appeals

This guidance only applies to information notices issued on or before 31 March 2009.

After 31 March 2009 you cannot issue notices under TMA70/S19A, FA98/SCH18/Para27, TMA70/SCH1A/Para6 or TMA70/S20. You must instead use the information powers in FA08/SCH36, see CH20000+.

For notices issued on or before 31 March 2009, the taxpayer may appeal within 30 days of the date when they receive the notice against any requirement imposed by that notice. There is no right of appeal against a notice under either TMA70/S20 or TMA70/S20(3).

Appeals may be brought on all or any of the following grounds.

  • All or part of the information is not reasonably required for the purpose of determining whether and, if so, the extent to which the return is incorrect or incomplete or the amendment is incorrect. In practice the appeal is likely to take the form of an objection to providing specific items of information.
  • The documents required are not within the taxpayer’s possession or power (for example, because they have been lost or destroyed).
  • The time allowed in the notice for the production of the information is insufficient.
  • Exceptionally, a taxpayer may appeal on the grounds that the cost of complying with it would be unreasonable.
  • The notice breaches the taxpayer’s right of privacy under Article 8 HRA 98.

The appeal cannot be used to challenge the officer’s right to make enquiries into any return.

The normal appeal procedures apply to appeals against information notices, so that it is possible for you and the taxpayer to reach an agreement under TMA70/S54.

If you and the taxpayer cannot arrive at an agreement the taxpayer may notify their appeal to the tribunal. Further information is found in the Appeals, Reviews and Tribunals Guidance (ARTG).

You should consider carefully any reasonable request the person makes for more time to comply with an information notice. Where appropriate you should extend the period to take account of any new or relevant factors. See also the guidance on reasonable excuse at CH26320.

TMA70/S19A(6)

TMA70/SCH1A/PARA 6

FA98/SCH18/PARA 28