Commentary

A4.618B Objections and appeals

Administration and compliance

A4.618B Objections and appeals

A4.618B 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:

  1.  

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

  2.  

    •     at the time the hold notice was given, either there was no

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial