SolvedCH183040 | Dishonest tax agents: file access notice: appeal against a file access notice: document holder is not a tax agent
From HM Revenue & Customs · Compliance Handbook
If a file access notice is issued to a document-holder who is not the tax agent then that person can request a review or appeal against the file access notice on the grounds that it would be unduly onerous to comply with it. See ARTG2100+ for more information on appeal and review rights
Note: The tax agent cannot appeal against a file access notice on the grounds that it is unduly onerous.
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.