SolvedARTG7592 | Applications to the tribunal: dispute over privileged communication - information notice given during inspection of premises
From HM Revenue & Customs · Appeals reviews and tribunals guidance
| Action by person | Action by HMRC | Time limit for action |
|---|---|---|
| Tell the inspecting officer which documents required by the notice are in dispute | - | - |
| Place the disputed documents(s) or copies of them, in an appropriate container so that the contents cannot be seen. Seal, label and sign the container and give to the inspecting officer. | Inspecting officer to countersign the container | - |
| - | Inspecting officer to give container to the tribunal with the seal intact, together with an application*, see ARTG7540, to the tribunal to decide the matter | 42 working days of having been given it by the person |
*There is no form for making this application, a letter to the tribunal is acceptable. See ARTG7540 {#} for guidance on how to make an application to the tribunal.