CH228800 | How to do a compliance check: information powers: excise information notice: applications to the tribunal

Information notices may only be given with the approval of the tribunal.

The person to whom you will issue the notice cannot attend or make representations at the hearing. However, they may make representations to you which you must present to the tribunal for consideration unless the exception set out in CH228760 applies.

Applications for approval may also be made ‘without notice’. This means that any person affected is not told about it, see CH228760.

Detailed guidance about making applications to the tribunal starts at ARTG7500.