GIM6570 | Technical provisions: Schedule 11 FA2007: paragraph 2 enforcement: appeal against issue of a notice

FA08/SCH36/PARA29 and 32 apply to a report required by FA07/SCH11/PARA2 as if it were a taxpayer notice under the FA08/SCH36 powers.

An appeal against a notice under FA07/SCH11/PARA2 may therefore be made on any or all of the grounds that apply in the case of a notice to provide documents and information during the course of an enquiry (see EM2240).

On appeal, the Tribunal will consider whether the information required by the notice is, in its view, reasonably required for the purpose of determining whether or not the return is correct and complete (see EM2241). The Tribunal may confirm the notice in its entirety, confirm part of the notice or set the entire notice aside.

It follows that HMRC officers must give careful consideration to what is required to enable the remaining areas of dispute to be resolved, and whether any alternative avenues are available before a notice is issued.