Commentary

A6.615 Appeals against information notices

Administration and compliance

A6.615 Appeals against information notices

A6.615 Appeals against information notices

HMRC has various powers to obtain information and documents from various persons for the purposes of checking a taxpayer's 'tax position' or collecting a 'tax debt' of the taxpayer1.

These powers are summarised in A6.610, which also includes the definition of 'tax position' and 'tax debt'.

This article discusses the limited right of appeal against specific information notices.

Right of appeal against information notices

The statutory right of appeal depends on the type of information notice.

Taxpayer notice

A taxpayer has the right of appeal against the issue of the taxpayer information notice or any requirement in the notice, but cannot appeal against2:

  1.  

    •     a requirement to produce any information or document that forms part of 'statutory records' (see below), or

  2.  

    •     a notice that has been authorised by the First-tier Tribunal

Many taxpayers have challenged the issue of the taxpayer notice on the grounds that the information and documents listed are not 'reasonably required' to check their tax position (or collecting their tax debt). These cases are discussed in A6.610.

For detailed commentary on taxpayer information notices, see A6.611.

Third party notice

A third party has the right of appeal against either against the issue of the third party information notice or any requirement in the notice that means that compliance with the notice would be unduly onerous3. It is unclear whether this means that the only grounds for appealing the issue of the notice are that compliance with the notice would unduly onerous. It would appear to be HMRC's view that this

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