CH24360 | Information & Inspection Powers: Information Notices: Appeals: Appealing against a taxpayer notice

A person who has received a taxpayer notice may appeal to the tribunal against

• the notice, or

• any requirement within the notice

except that there is no right of appeal against

• a notice (or any requirement in the notice) that has been approved by the tribunal, see CH24120. The tribunal’s decision to approve a notice or not is final. Any challenge to a tribunal approved notice would be through an application for judicial review, or

• a requirement in a notice to provide any information, or produce any document, which forms part of the person’s statutory records, CH21700, or

• a notice (or any requirement in the notice) that refers to any person’s statutory records relating only to

• the supply of goods or services or

• the importation of goods in the course of carrying on a business.

See CH21700 for guidance on resolving disputes about whether a document is or is not a statutory record. See the Appeals, Review & Tribunals Guidance (ARTG) for full guidance on the appeal and review procedure.

FA08/SCH36/PARA29