A4.618B Hold notice—objections and appeals

Administration and compliance

A4.618B Hold notice—objections and appeals

A4.618B Hold notice—objections and appeals

An objection may be made against a hold notice and an appeal may be made against HMRC's decision in respect of an objection against a hold notice.

Objection to a hold notice

The debtor, anyone who holds a joint account with the debtor which is affected by the hold notice, or an interested third party can make a written objection to the hold notice on the grounds that1:


    •     in the case of the debtor only, the related debts have been wholly or partly paid


    •     at the time the hold notice was given, either there was no relevant sum in relation to the debtor or the debtor did not hold any account with the deposit-taker;


    •     the hold notice is causing or will cause exceptional

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