CH177250 | Sanctionable conduct by tax advisers: file access notice: appeal against a file access notice: document holder is not a tax adviser

A file access notice can be issued to a person who is not the tax adviser (a third-party ‘document-holder’). In these instances, the issue of a file access notice must be approved by the tribunal before it can be issued to a person.

If a file access notice is issued to a third-party document-holder, then that person can appeal against the file access notice on the ground that it would be unduly onerous to comply with it. See ARTG2100+ for more information on appeal rights.

The notice of appeal must be given

• in writing to the officer who issued the file access notice, and

• within 30 days of the file access notice being issued.

The notice of appeal must state why complying with the file access notice would be unduly onerous.

The tribunal may confirm, vary or set aside the notice or a requirement in it following an appeal by the third-party document-holder. The tribunal’s decision is final.

FA12/SCH38/PARA20